Coral Springs Improvement District Regular Meeting

Agenda December 18, 2023
Audit Committee Meeting at 3:00 p.m.

Regular Meeting at 4:00 p.m.

AUDIT COMMITTEE MEETING

Board of Supervisors

Coral Springs Improvement District

Curt Tiefenbrun, President	Kenneth Cassel, District Manager
Ben Groenevelt, Vice President	Seth Behn, District Counsel
Mark Ritter, Secretary	David McIntosh, Director of Operations
Joe Stephens, Director of Utilities
Audit Meeting Agenda
Monday, December 18, 2023 at 3:00 p.m.

Call to Order
Ranking of Audit Firm Proposals
Adjournment

*Next regular meeting scheduled for January 22, 2024 at 4:00 p.m.

District Office:	csidfl.org
10300 NW 11th Manor Coral Springs, Florida

Second Order of Business

CORAL SPRINGS IMPROVEMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200	(772) 461-6120 Fort Pierce, Florida 34950

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

December 1, 2023

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-16
Fee Schedule	17
Scope of Work to be Performed	17
Resumes	18-36
Peer Review Letter	37
Instructions to Proposers	38-39
Evaluation Criteria	40

Agenda Page 7

December 1, 2023

Coral Springs Improvement District
Inframark Infrastructure Management Services 210 North University Drive, Suite 702
Coral Springs, FL 33071 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Coral Springs Improvement District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Coral Springs Improvement District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; “Government Auditing Standards” issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

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Agenda Page 8

Coral Springs Improvement District December 1, 2023

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Coral Springs Improvement District.

Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

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PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA’s)	6	
Managers (2 CPA’s)	2	
Senior/Supervisor Accountants (3 CPA’s)	3	
Staff Accountants (2 CPA)	11	
Computer Specialist	1	
Paraprofessional	7	
Administrative	 5	
Total – all personnel	35	

Following is a brief description of each employee classification:

Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Principal – A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor–in-charge. A principal has no financial interest in the firm.

Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence – Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Coral Springs Improvement District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

AuSection 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., “rebate”) to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.

Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer’s auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all “Gross Proceeds” (as that term is defined in the Code) of the bond issue, including those requiring analysis due to “transferred proceeds” and/or “commingled funds” circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue’s excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.

The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax- exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.

Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.

Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

References

Terracina Community Development	Gateway Community Development District		District
Jeff Walker, Special District Services	Stephen Bloom, Severn Trent Management
(561) 630-4922	(954) 753-5841

The Reserve Community Development District	Clearwater Cay Community Development
District
Darrin Mossing, Governmental Management	Cal Teague, Premier District Management Services LLC
(407) 841-5524	(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development	Beacon Lakes Community District		Development District

Alta Lakes Community Development	Beaumont Community Development District		District

Amelia Concourse Community	Bella Collina Community Development
Development District	District

Amelia Walk Communnity	Bonnet Creek Community
Development District	Development District

Aqua One Community Development	Buckeye Park Community District		Development District

Arborwood Community Development	Candler Hills East Community District		Development District

Arlington Ridge Community	Cedar Hammock Community
Development District	Development District

Bartram Springs Community	Central Lake Community
Development District	Development District

Baytree Community Development	Channing Park Community
District	Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Cheval West Community	Evergreen Community Development
Development District	District

Coconut Cay Community	Forest Brooke Community Development District		Development District

Colonial Country Club Community	Gateway Services Community
Development District	Development District

Connerton West Community	Gramercy Farms Community
Development District	Development District

Copperstone Community	Greenway Improvement District Development District

Creekside @ Twin Creeks Community	Greyhawk Landing Community Development District		Development District

Deer Run Community Development	Griffin Lakes Community Development District		District

Dowden West Community	Habitat Community Development
Development District	District

DP1 Community Development	Harbor Bay Community Development
District	District

Eagle Point Community Development	Harbourage at Braden River District		Community Development District

East Nassau Stewardship District	Harmony Community Development
District
Eastlake Oaks Community
Development District	Harmony West Community Development District
Easton Park Community Development
District	Harrison Ranch Community
Development District
Estancia @ Wiregrass Community
Development District	Hawkstone Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Heritage Harbor Community	Madeira Community Development
Development District	District

Heritage Isles Community	Marhsall Creek Community
Development District	Development District

Heritage Lake Park Community	Meadow Pointe IV Community
Development District	Development District

Heritage Landing Community	Meadow View at Twin Creek
Development District	Community Development District

Heritage Palms Community	Mediterra North Community
Development District	Development District

Heron Isles Community	Midtown Miami Community
Development District	Development District

Heron Isles Community Development	Mira Lago West Community District		Development District

Highland Meadows II Community	Montecito Community
Development District	Development District

Julington Creek Community	Narcoossee Community
Development District	Development District

Laguna Lakes Community	Naturewalk Community
Development District	Development District

Lake Bernadette Community	New Port Tampa Bay Community
Development District	Development District

Lakeside Plantation Community	Overoaks Community Development
Development District	District

Landings at Miami Community	Panther Trace II Community
Development District	Development District

Legends Bay Community	Paseo Community Development
Development District	District

Lexington Oaks Community	Pine Ridge Plantation Community
Development District	Development District

Live Oak No. 2 Community	Piney Z Community Development
Development District	District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
Poinciana Community	Sampson Creek Community
Development District	Development District

Poinciana West Community	San Simeon Community
Development District	Development District

Port of the Islands Community	Six Mile Creek Community
Development District	Development District

Portofino Isles Community	South Village Community
Development District	Development District

Quarry Community Development	Southern Hills Plantation I
District	Community Development District

Renaissance Commons Community	Southern Hills Plantation III Development District		Community Development District

Reserve Community	South Fork Community
Development District	Development District

Reserve #2 Community	St. John's Forest Community
Development District	Development District

River Glen Community	Stoneybrook South Community
Development District	Development District

River Hall Community	Stoneybrook South at ChampionsGate
Development District	Community Development District

River Place on the St. Lucie	Stoneybrook West Community
Community Development District	Development District

Rivers Edge Community	Tern Bay Community
Development District	Development District

Riverwood Community	Terracina Community Development
Development District	District

Riverwood Estates Community	Tison's Landing Community
Development District	Development District

Rolling Hills Community	TPOST Community Development
Development District	District

Rolling Oaks Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Triple Creek Community	Vizcaya in Kendall	
Development District	Development District	
TSR Community Development	Waterset North Community	
District	Development District	
Turnbull Creek Community	Westside Community Development	
Development District	District	
Twin Creeks North Community	WildBlue Community Development	
Development District	District	
Urban Orlando Community	Willow Creek Community	
Development District	Development District	
Verano #2 Community	Willow Hammock Community	
Development District	Development District	
Viera East Community	Winston Trails Community	
Development District	Development District	
VillaMar Community	Zephyr Ridge Community	
Development District	Development District	

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Other Governmental Organizations

City of Westlake	Office of the Medical Examiner, District 19

Florida Inland Navigation District	Rupert J. Smith Law Library of St. Lucie County
Fort Pierce Farms Water Control
District	St. Lucie Education Foundation

Indian River Regional Crime	Seminole Improvement District Laboratory, District 19, Florida
Troup Indiantown Water
Viera Stewardship District		Control District Current or Recent Single Audits,
St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District.

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District
St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John’s Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs – Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $30,000 for the year ended September 30, 2023, $31,000 for the years ended September 30, 2024, and 2025, and $32,500 for the years ended September 30, 2026 and 2027. The fee is contingent upon the financial records and accounting systems of Coral Springs Improvement District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Coral Springs Improvement District as of September 30, 2023, 2024, 2025, 2026, and 2027. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.

The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

Commitment to Quality Service

Personnel Qualifications and Experience

J. W. Gaines, CPA, CITP
Director – 44 years

Education
Stetson University, B.B.A. – Accounting

Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman
2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 – Present, Chairman 2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 – 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 – 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present

Professional Experience
Miles Grant Development/Country Club – Stuart, Florida, July 1975 – October 1976
State Auditor General’s Office – Public Accounts Auditor – November 1976 through September 1979
Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

Commitment to Quality Service

Personnel Qualifications and Experience

J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

Commitment to Quality Service

Personnel Qualifications and Experience

David S. McGuire, CPA, CITP
Director – 36 years experience

Education
University of Central Florida, B.A. – Accounting
Barry University – Master of Professional Accountancy
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005)
Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010)
Board Member – Greater Port St. Lucie Football League, Inc. (2011 – 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – 2017)
St. Lucie District School Board Superintendent Search Committee (2013 – present)
Board Member – Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

Commitment to Quality Service

Personnel Qualifications and Experience

David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

Commitment to Quality Service

Personnel Qualifications and Experience

Matthew Gonano, CPA
Director – 13 years total experience

Education
University of North Florida, B.B.A. – Accounting
University of Alicante, Spain – International Business
Florida Atlantic University – Masters of Accounting

Professional Affiliations/Community Service

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

Commitment to Quality Service

Personnel Qualifications and Experience

David F. Haughton, CPA
Accounting and Audit Manager – 33 years

Education
Stetson University, B.B.A. – Accounting

Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review – 1997 FICPA Course on State and Local Governments in Florida
Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999- 2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
	Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

Commitment to Quality Service

Personnel Qualifications and Experience

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
	During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

Commitment to Quality Service

Personnel Qualifications and Experience

Paul Daly
Staff Accountant – 11 years

Education
Florida Atlantic University, B.S. – Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Commitment to Quality Service

Personnel Qualifications and Experience

Melissa Marlin, CPA
Senior Staff Accountant – 9 years

Education
Indian River State College, A.A. – Accounting
Florida Atlantic University, B.B.A. – Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Bryan Snyder
Staff Accountant – 8 years

Education
Florida Atlantic University, B.B.A. – Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

Commitment to Quality Service

Personnel Qualifications and Experience

Maritza Stonebraker, CPA
Senior Accountant – 7 years

Education
Indian River State College, B.S. – Accounting

Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Jonathan Herman, CPA
Senior Staff Accountant – 9 years

Education
University of Central Florida, B.S. – Accounting
Florida Atlantic University, MACC

Professional Experience
Accounting graduate with nine years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Sean Stanton, CPA
Staff Accountant – 5 years

Education
University of South Florida, B.S. – Accounting
Florida Atlantic University, M.B.A. – Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Tifanee Terrell
Staff Accountant – 3 years

Education
Florida Atlantic University, M.A.C.C. – Accounting

Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Terrell is currently studying to pass the CPA exam.

Commitment to Quality Service

Personnel Qualifications and Experience

Dylan Dixon
Staff Accountant – 1 year

Education
Indian River State College, B.S. – Accounting

Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Brennen Moore
Staff Accountant

Education
Indian River State College, B.S. – Accounting

Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Jordan Wood
Staff Accountant – 1 year

Education
Indian River State College, A.A. – Accounting

Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Wood is currently enrolled at Indian River State College to complete her bachelor’s degree.
Ms. Wood participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Wood is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Commitment to Quality Service

Personnel Qualifications and Experience

Katie Gifford
Staff Accountant

Education
Indian River State College, B.S. – Accounting

Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Rayna Zicari
Staff Accountant

Education
Stetson University, B.B.A. – Accounting

Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Zicari is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

CORAL SPRINGS IMPROVEMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Years 2023, 2024, 2025, 2026 and 2027
Broward County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Electronic proposals must be received no later than 11:00 a.m. on Friday, December 1, 2023 via email to Sandra.Demarco@Inframark.com.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Submit an electronic proposal at the time and place indicated herein, with the email titled “Auditing Services –Coral Springs Improvement District” on the subject line.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

The lump sum cost of the provision of the services under the proposal

Must perform the audit fieldwork at the office where the District records are maintained.

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation, of respondent, etc.)

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required (E.g., the existence of any natural disaster plan for business operations).

5 Price.	(20 Points)

Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.

Proposal to Provide
Financial Auditing Services:
CORAL SPRINGS
Improvement District

Proposal Due: December 1, 2023 11:00AM

Submitted to:
Coral Springs Improvement District

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

December 1, 2023

Coral Springs Improvement District

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2023-2025.

Grau & Associates (Grau) welcomes the opportunity to respond to the Coral Springs Improvement District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3	10	2
Partners	Professional Administrative
Staff	Professionals

9/13
Auditors are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional Groups

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

 External quality review program: consistently receives a pass
 Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

•

PA	..	AICP.A:

Peer Review
Program

Florida Institute of Certified Public Accountants

FICPA Peer Review Program
Administered in Florida
bv The Florida Institute of CPAs

AICPA Peer Review Program
Administered in Florida by the Florida Institute of CPAs

March 17, 2023

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,

Peer Review Team
FICPA Peer Review Committee 850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh

Firm Number: 900004390114	Review Number: 594791

119 S Monroe Street, Suite 121 I Tallahassee, FL 32301I 850.224.2727, in Florida I www.ficpa.org

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
David Caplivski

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘ J. Grau, CPA

Partner

Agenda Page 57

Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District	St. Lucie West Services District
Dunes Community Development District	Ave Maria Stewardship Community District Fishhawk Community Development District (I, II, IV)	Rivers Edge II Community Development District Grand Bay at Doral Community Development District	Bartram Park Community Development District Heritage Harbor North Community Development District	Bay Laurel Center Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	41
Total Hours	73 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner

Experience			
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	
Education		
Florida Atlantic University (2009) Master of Accounting		
Nova Southeastern University (2002) Bachelor of Science		
Environmental Studies		

Contact : dcaplivski@graucpa.cAogmend/a 5Pa6g1e -598 39-6676

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		
Professional Education (over the last two years)		
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)

Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

Dunes Community
Scope of Work	Development District
Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director	
	475 W. Town Place, Suite 114	
	St. Augustine, Florida 32092	
	904-940-5850	

Two Creeks Com
Scope of Work	munity Development District
Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President	
	3434 Colwell Avenue, Suite 200	
	Tampa, Florida 33614	
	813-933-5571	

Journey’s End Co
Scope of Work	mmunity Development District
Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President	
	2501 A Burns Road	
	Palm Beach Gardens, Florida 33410	
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2023-2025 are as follows:

  Year Ended September 30,			Fee		
2023	$18,000	
2024	$18,500	
2025	$19,000	
TOTAL (2023-2025)	$55.500	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	333	5	3	328		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES

Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems	 Fixed asset records
Development of budgets	 Cost reimbursement
Organizational structures	 Indirect cost allocation
Financing alternatives	 Grant administration and compliance
IT Auditing

ARBITRAGE

The federal government has imposed complex rules to restrict the use	Current

of tax-exempt financing. Their principal purpose is to eliminate any

73 Arbitrage

significant arbitrage incentives in a tax-exempt issue. We have	Calculations determined the applicability of these requirements and performed the
rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

We look forward to providing Coral Springs Improvement District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

6550 N. Federal Highway
4th Floor	support@KMCcpa.com	www.KMCcpa.com	954.771.0896
Fort Lauderdale, FL 33308

PROJECT PROPOSAL

for Auditing Services

Prepared for

Coral Springs Improvement District	Issued date

210 N University Drive, Suite 702 Coral Springs, FL 33071

12.01.2023

Agenda Page 71

CONTENTS
Letter of Transmittal	I
Service Team Member Profiles	II
Experience & References	III
Attachments	IV

3

LETTER OF TRANSMITTAL
Section I

6550 N. Federal Highway 4th Floor
Fort Lauderdale, FL 33308

support@KMCcpa.com

www.KMCcpa.com	954.771.0896

Keetetf>3
McCullough
CPA's + Trusted Advisors

Deember 1, 2023

Ms. Sandra Demarco, Recording Manager
And Members of the Audit Selection Committee Coral Springs Improvement District
210 N University Drive, Suite 702 Coral Springs, FL 33071

Dear Ms. Demarco and Members of the Audit Selection Committee:

We are happy to provide the following information about our firm and its approach to your auditing needs. It is our understanding that our proposal covers the annual audit of the financial statements of Coral Springs Improvement District (the "District") for the fiscal years ending September 30, 2024, 2025, 2026, 2027 and 2028 with the continuation option for future fiscal years.

At Keefe McCullough, our mission is to be your most highly valued advisor, by demonstrating our unique understanding of your needs, and exceeding your expectations in every interaction and solution we present. We offer deep industry experience, a full spectrum of resources, a collaborative approach, and exceptional client service. We encourage you to consider the following factors that differentiate us in the marketplace and that we believe are most relevant to you.

Keefe McCullough has grown as a firm for over fifty-three (53) years and we are located in Fort Lauderdale to serve the South Florida area. Our office consists of ten partners, approximately eighty professional accounting staff members and administrative support personnel.

Our practice includes audit and review engagements, tax planning and tax return preparation, small business accounting and consulting services. We believe our sustained growth can be attributed to our ability to give each client, regardless of size, personalized and timely service of the highest quality.

Our firm participates in the American Institute of Certified Public Accountants Peer Review Program and we received unmodified opinions from all of our peer reviews. We have provided the most recent peer review documentation for your reference in Section IV.

Keefe McCullough is properly licensed in the State of Florida by the Department of Professional Regulation. Our license number is AD 0010282. Further, all members of the firm that are designated as Certified Public Accountants are properly licensed in the State of Florida. We have provided a copy of our license for your reference in Section IV.

We are independent of Coral Springs Improvement District as defined by auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States.

Our service philosophy is based on the premise that every engagement receives personal overall supervision and attention from a firm partner or partners. This approach guarantees that the same person will be in charge of your District year after year. In this regard, we will be personally involved in the services our firm provides for you. In addition, while the primary purpose of our accounting services is completing the review of your financial statements, we pride ourselves in continually looking for, and communicating by management letter or informal discussion, recommendations that may result in more efficient operations, stronger accounting and administrative controls or cost savings to our clients.

KMCcpa.com I 6550 N Federal Hwy, 4th Floor, Fort Lauderdale, FL 33308 Phone: 954.771.0896 Fax: 954.938.9353
Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S. I INSIDE Public Accounting

SOUTH FLORIDA BUSINESS JOURNAL

DIJD

Our firm's attention does not cease when your financial statements have been completed. We will be accessible to you throughout the year to provide consulting services, tax advice and return preparation or other necessary services when they are needed.

Our firm presently provides accounting services for a number of community development districts, not-for-profit organizations, community mental health centers, governmental entities, private and public charter schools, and various other entities. We are very proud to have served as independent accountants for companies similar to yours and have listed them for your reference in Section Ill.

We believe that our excellent record of engagement tenure is indicative of the quality and continuity of our service level, our flexibility in handling growth situations, and our ability to deal with changing client management and personnel.

We provide each of our staff members with at least eighty hours of continuing professional education every two years to continually improve their skills to better serve our clients.

Our professional accounting staff level allows us to place a number of trained and supervised service "teams" in the field at the same time. Therefore, we can effectively handle multiple engagements concurrently. You will find the following members of your proposed "service team" to be interested and informed about your District and responsive to your needs:

Marc A. Grace, C.P.A. William G. Benson, C.P.A. Stephen P. Emery, C.P.A. Brian J. Bussell, C.P.A. Alex Kalinin

Engagement Partner Second Partner Review Technical Review Partner Manager
Field Leader

A profile for each service team member is included in Section II for your review.

Our fee for services rendered will be based upon the difficulty of your engagement and the time and skill level of our personnel assigned. Work is assigned, according to its complexity, to the appropriate member of our staff. Below are our proposed fees for the annual financial audit and tax return.

Vear Ended September 30,	
Audit	
2024	
$28,500	
2025	$30,000	
2026	$31,500	
2027	$33,000	
2028
OPTION YEARS	$34,500	
2029	$36,000	
2030	$37,500	

Our firm recognizes that the most important product we can provide to a client is prompt and effective service of the highest quality. All our efforts, as a firm, are directed towards achieving that goal. We are confident we can serve you to your complete satisfaction and we are committed to utilizing the highest level of skills available in our firm to provide a service level beyond your expectations.

KMCcpa.com I 6550 N Federal Hwy, 4th Floor, Fort Lauderdale, FL 33308 Phone: 954.771.0896 Fax: 954.938.9353
Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S. I INSIDE Public Accounting

SOUTH FLORIDA BUSINESS JOURNAL
=111111

We agree that all audit fieldwork will be performed at the office where the District records are maintained.

We appreciate this opportunity to present our firm for your consideration, and we thank you for your interest. We know that the Keefe McCullough service philosophy will best serve your District's present and future auditing needs.

Regards,

KEEFE McCULLOUGH

Marc A. Grace, C.P.A.

KMCcpa.com I 6550 N Federal Hwy, 4th Floor, Fort Lauderdale, FL 33308 Phone: 954.771.0896 Fax: 954.938.9353
Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S. I INSIDE Public Accounting

SOUTH FLORIDA BUSINESS JOURNAL

llllrlll

Agenda Page 76

Successful accountants share the District’s commitment to excellence

Agenda Page 77

8

TEAM MEMBER PROFILES
Section II

6550 N. Federal Highway 4th Floor
Fort Lauderdale, FL 33308

support@KMCcpa.com

www.KMCcpa.com	954.771.0896

MARC A. GRACE, ACge.nPda .PAage.78
Engagement Partner
EXPERIENCE
18 years at Keefe McCullough
1 year at City of Plantation
2 years at Morgan Stanley

EDUCATION
B.A. (Business Administration) Nova Southeastern University
MACC (Accounting) Nova Southeastern University

PROFESSIONAL EXPERIENCE
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers Association
GFOA Special Review Committee

CONTINUING PROFESSIONAL EDUCATION
Total CPE hours for the last three years are 133, of which 98 directly relate to governmental continuing education.

COMMUNITY INVOLVEMENT
Leadership Broward Class XXXVI
Equine-Assisted Therapies of South Florida, Inc. (Board Member)

EXPERIENCE

Marc Grace has extensive experience managing governmental audit engagements. He provides guidance on governmental accounting and auditing, compliance audits, internal control assessments and financial reporting. He is experienced and qualified with respect to “Yellow Book”, Uniform Guidance and Rules of the Auditor General of the State of Florida compliance auditing reporting. Marc has assisted municipalities and other governmental entities in planning for and implementing upcoming governmental pronouncements. He regularly attends and speaks at seminars dealing with accounting and audit problems, reporting and disclosure issues. Marc is actively involved in training for the professional staff and is responsible for developing internal training programs for the governmental sector, financial reporting and operational matters.
ENGAGEMENT ROLE

Marc will oversee all services provided and ensure that they are delivered in a timely and efficient manner. He will be responsible for all matters concerning accounting and auditing policy and practice, participate in all segments of our engagement, review all working papers and reports prepared by the engagement team, and attend meetings with management or designated personnel.
PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE

Boynton Village CDD
Deer Island CDD	Coral Springs Improvement District
Fiddler’s Creek II CDD	Downtown Development Authority
Landmark at Doral CDD	
Lexington Oaks CDD
Mediterra North CDD
Park Place CDD	Meadow Pointe CDD
Mediterra South CDD
Parklands West CDD	Old Palm CDD
Palm Bay CDD
Sarasota National CDD	
Stonegate CDD	* North Springs Improvement District
Florida Atlantic Research and Development Authority
Downtown Fort Lauderdale Transportation Management Association, Inc.
Many other Special Districts, Authorities, and Schools	VillaSol CDD
Key Largo Fire Rescue and EMS District	

WILLIAM G. BENAgSenOda NPag,e 7C9 .P.A.
Partner
EXPERIENCE
40 years at Keefe McCullough
EDUCATION
B.S. (Business Administration & Accounting) Washington and Lee University
PROFESSIONAL ORGANIZATIONS
Florida Board of Accountancy Board Member
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers Association
CONTINUING PROFESSIONAL EDUCATION
Total CPE hours for the last three years are 168, of which 140 directly relate to Government Audit Standards.
COMMUNITY LEADERSHIP
Broward Health Audit Committee (board member)
Archdiocese of Miami, Chair of Finance Council
Catholic Community Foundation (past board chair, past treasurer)
Food for the Poor (vice chair of board, treasurer, vice president)

Sheriff’s Foundation of Broward, Inc. (board member, treasurer)
Executives of Broward (past president, treasurer)

EXPERIENCE

Bill Benson has more than 40 years of governmental audit experience. He has a proven track record of delivering high quality audit and advisory services to large and intricate governmental entities. He is experienced and qualified with respect to “Yellow Book”, Uniform Guidance and Rules of the Auditor General of the State of Florida compliance auditing reporting. Bill assists his clients in many areas of accounting including restructuring their existing loan agreements and bond indentures, developing annual operating budgets, assisting with their dealings with financial institutions and the development of business plans, financial planning and proforma financial statements. He has assisted municipalities and other governmental entities with accounting standard implementation and internal control assessments.
ENGAGEMENT ROLE

Bill will play a significant role on the engagement team by providing a technical review of all deliverables and critical engagement decisions, and leading the preparation and review of the financial statements. He is responsible for ensuring that all reports issued by the firm are in compliance with professional standards. Bill will be available throughout the engagement to consult and review on any auditing and/or accounting questions that may arise.
PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE
Boynton Village CDD	* Coral Springs Improvement District	* Downtown Development Authority
Fiddler’s Creek II CDD	* Gateway Services CDD	* Heritage Harbour Market Place CDD
Hillsboro Inlet District	* Key Largo Fire Rescue and EMS District	* Heritage Harbour South CDD
Landmark at Doral CDD	* Lexington Oaks CDD	* North Springs Improvement District
Old Palm CDD	* Park Place CDD	* Sarasota National CDD
Stonegate CDD	* VillaSol CDD	* Many other Special Districts, Authorities,
Wentworth Estates CDD	* Woodland Hammock CDD	and Schools

STEPHEN P. EMERAgYen,daCPa.gPe 8.0A.
Partner
EXPERIENCE
14 years at Keefe McCullough

EDUCATION
BA (Accounting) University of Florida
Masters (Accounting) University of Florida
Advanced Single Audit Certificate Holder

PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants

CONTINUING PROFESSIONAL EDUCATION
Total CPE hours for the last three years are 139, of which 92 directly relate to Government Auditing Standards.

COMMUNITY INVOLVEMENT
Leadership Broward Class XXXVII
Pompano Beach Rotary Club
Ghost Light Society (Host Committee, Steering Committee and Support Committee)
Imagine Broward (Council Member)
Symphony of the Americas (Treasurer)

EXPERIENCE

Stephen has over 14 years of accounting and auditing experience with Keefe McCullough, focused primarily in the public sector. He has managed numerous large governmental engagements, assisting many in obtaining the Certificate of Achievement for Excellence in Financial Reporting. He provides strategic planning and implementation services for governmental and other entities. He has attended and participated in numerous seminars regarding governmental auditing, governmental pension plans, single audits and current accounting pronouncements. He hosted a webinar for the Florida Government Finance Officers Association regarding the Uniform Guidance.
ENGAGEMENT ROLE

Stephen will add another layer of review to the engagement while utilizing his extensive experience serving government entities. He will serve as a valuable technical resource for the engagement team to draw upon throughout the audit. He will ensure that the District receives timely audit services by providing any and all resources necessary.
PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE
Port of Miami Crane Management, Inc.	* City of Atlantis	* City of Key West
City of Aventura	* City of South Miami	* City of Sunny Isles Beach
City of Weston	* Village of Pinecrest	* City of Wilton Manors

Agenda Page 81
BRIAN J. BUSSELL, C.P.A.
Manager
EXPERIENCE
9 years at Keefe McCullough

EDUCATION
BS (Accounting) Florida Atlantic University
Masters (Accounting) Florida Atlantic University

OTHER EXPERIENCE
Participated in various seminars and in-house training programs concerning the requirements of GASB-67, Financial Reporting for Pension Plans and GASB-68, Accounting and Financial Reporting for Pensions.

CONTINUING PROFESSIONAL EDUCATION
Total CPE hours for the last three years are 130, of which 45 directly relate to Government Auditing Standards.

COMMUNITY INVOLVEMENT
Member of the ALS Association

EXPERIENCE

Brian has over 9 years of accounting and auditing experience with Keefe McCullough, focused primarily in the public sector. He has managed numerous large governmental engagements, assisting many in obtaining the Certificate of Achievement for Excellence in Financial Reporting. He provides strategic planning and implementation services for governmental entities. He has attended and participated in numerous seminars regarding governmental auditing, governmental pension plans, single audits and current governmental pronouncements.
ENGAGEMENT ROLE

Brian will be involved in every segment of the audit. Beginning with the initial planning of the audit through the issuance of the financial statements. He will oversee the day-to-day performance of the audit and manage the audit team. He will perform technical reviews of all workpapers and is responsible for reviewing all financial statements and reports issued.
PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE
Coral Springs Improvement District
Key Largo Fire Rescue and EMS District
North Springs Improvement District
City of Lake Worth, Florida
City of Marathon, Florida
Town of Davie, Florida

Agenda Page 82

ALEX KALININ
Senior Associate
EXPERIENCE
2 years at Keefe McCullough

EDUCATION
Bachelor (Accounting) Florida Atlantic University

CONTINUING PROFESSIONAL EDUCATION
Total CPE hours for the last 2 years is 82.

EXPERIENCE

Alex has over 2 years of accounting and auditing experience with Keefe McCullough, focused primarily in the government sector.
ENGAGEMENT ROLE

Alex will perform a significant amount of fieldwork, supervise all staff accountants, participate in the planning phase of the engagement, including the development of the overall audit plan and programs, and be heavily involved in the review and preparation of all reports.
PARTIAL LISTING OF NOT-FOR-PROFIT EXPERIENCE
Coral Springs Improvement District
City of Key West, Florida
Town of Davie, Florida
Many other Schools, Special Districts and Authorities

EXPERIENCES & REFERENCES
Section III

Our firm presently serves or has served as independent auditors or accountants for the following similar organizations:

Boynton Village Community Development District - 2008 to Present Coral Springs Improvement District - 2002 to Present
Downtown Development Authority - 1995 to Present Driftwood Beach Club Association, Inc. - 1994 to Present
Fiddler's Creek #2 Community Development District - 2004 to Present Hillsboro Inlet District - 1995 to Present
Key Largo Fire Rescue and EMS District - 2007 to Present
Landmark at Doral Community Development District - 2008 to Present Lexington Oaks Community Development District - 2006 to Present North Springs Improvement District - 2002 to Present
Oak Hammock Estates Homeowners’ Association, Inc. - 2020 to Present Palm Beach Transportation Planning Agency - 2020 to Present
Park Place Community Development District - 2009 to Present Sarasota National Community Development District - 2007 to Present VillaSol Community Development District - 2007 to Present

Our firm also presently serves as independent auditors for the following Florida municipalities: City of Aventura
City of Coconut Creek City of Cooper City City of Dania Beach City of Key West
City of Lighthouse Point City of Marathon
City of Margate
City of North Lauderdale City of Plantation
City of Pompano Beach City of Weston
City of Wilton Manors Town of Davie
Town of Golden Beach Town of Southwest Ranches Village of Indiantown Village of Sea Ranch Lakes

You may call the following individuals concerning our firm’s capabilities, accessibility and responsiveness.

North Springs Improvement District Ms. Brenda J. Schurz, District Clerk P: 954-796-6603
Services provided: Annual financial statement audit.
Sarasota National Community Development District
Mr. Jeffrey Pinder, Controller P: 561-571-0010
Services provided: Annual financial statement audit.
Fiddler's Creek II Community Development District
Mr. Craig Wrathell, Treasurer P: 561-571-0010
Services provided: Annual financial statement audit.
Palm Beach Transportation Planning Agency
Ms. Valerie Nielson, Executive Director P: 561-725-0800
Services provided: Annual financial statement audit.

ATTACHMENTS
Section IV

6550 N. Federal Highway 4th Floor
Fort Lauderdale, FL 33308

support@KMCcpa.com

www.KMCcpa.com	954.771.0896

Agenda Page 92

6550 N. Federal Highway
4th Floor	support@KMCcpa.com	www.KMCcpa.com	954.771.0896
Fort Lauderdale, FL 33308

Agenda Page 93

AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation, of respondent, etc.)

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required (E.g., the existence of any natural disaster plan for business operations).

5	Price.	(20 Points)

Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.

Coral Springs Improvement District
Ranking Sheet for Auditing Proposals

Agenda Page 94

Firm Name (1)	
Ability of Personnel	
Proposer’s Experience	
Understanding of Scope of Work	
Ability to Furnish the Required Services	

Price	

Total Score	

Ranking	
	(20 points)	(20 points)	(20 points)	(20 points)	(20 points)	(100 points)		

Berger, Toombs, Elam, Gaines, & Frank								

Grau & Associates								

Keefe McCullough								

Notes
(1) Firms are listed alphabetically.

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REGULAR MEETING

Board of Supervisors

Coral Springs Improvement District

Curt Tiefenbrun, President	Kenneth Cassel, District Manager
Ben Groenevelt, Vice President	Seth Behn, District Counsel
Mark Ritter, Secretary	David McIntosh, Director of Operations
Joe Stephens, Director of Utilities
Meeting Agenda
Monday, December 18, 2023 at 4:00 p.m.

Call to Order
Audience Comments
Approval of the Minutes of the November 13, 2023 Meeting
Consideration of a Request by Staff to Approve the Issuance of a Purchase Order to Delta Controls in the Amount of $136,612.95 for the Well Radio Telemetry System Replacement (The work is to be performed under the Professional Services Agreement between the District and Delta Controls for Water/Wastewater Plant Instrumental and Control Services RFP# 2022- 03)
Presentation by E Source of Water Loss Master Plan Project Audit
Financials for November 2023
Auditor Selection Committee
Audit Ranking Recommendations
Authorization to Enter into a Three-Year Contract with the Selected Audit Firm
Public Hearing to Consider Resolution 2024-04, Approving Increase in Annual Fee for BPI
Staff Requests Board Consideration of the Award of a Hazardous Mitigation Grant from the Florida Department of Emergency Management in the Amount of $919,012.50 for the Installation of 5 Onsite Generators at Lift Stations 4, 14, 29, 30 and 42
Engineer’s Report
Staff Reports
Manager – Ken Cassel
Department Reports
Operations – David McIntosh
Utilities Update – Joe Stephens

Utility Billing Customer Service Report – Osmanny Larzabal (Report Provided)
Water – Christian McShea (Report Provided)
Wastewater – Mike Hosein (Report Provided)
Stormwater – Shawn Frankenhauser (Report Provided)
Field – Frank Kozlowski (Report Provided)
Maintenance Report – Mike Percia (Report Provided)
Procurement Report – Danielle Keira-Cancel (Report Provided)
Finance and Accounting – Sue Beyer
Human Resources – Jan Zilmer
Engineering – Glen Hanks
Motion to Accept Department Reports
Attorney
Supervisors’ Requests/Comments
Adjournment

*Next regular meeting scheduled for January 22, 2024

Third Order of Business

MINUTES OF MEETING CORAL SPRINGS IMPROVEMENT DISTRICT

The regular meeting of the Board of Supervisors of the Coral Springs Improvement District was held Monday, November 13, 2023 at 4:01 p.m. at the District Offices, 10300 NW 11th Manor, Coral Springs, Florida.

Present and constituting a quorum were:

Curt Tiefenbrun	President	
Ben Groenevelt	Vice President	
Mark Ritter	Secretary	
Also present were:		
Ken Cassel	District Manager	
Seth Behn	District Attorney	
David McIntosh	Director of Operations	
Joe Stephens	Director of Utilities	
Sue Beyer	Director of Finance and Accounting	
Glen Hanks	Director of Engineering	
Rick Olson	District Engineer	
Frank Kozlowski	Field Department	
Shawn Frankenhauser	Stormwater Department	
Christian McShea	Water Department	
Mike Hosein	Wastewater Department (Via Teams)	
Osmanny Larzabal	Utility Billing and Customer Service (Via	
	Teams)	
Mike Percia	Maintenance Department (Via Teams)	
Danielle Keira-Cancel	Procurement Department (Via Teams)	
Julie Beyer	IT Specialist	
Timothy Day	Inframark	
Andy Jimenez	Egis Insurance	
Mike Kravis		
Ellie Nelson-Wernick		

The following is a summary of the discussions and actions taken.

FIRST ORDER OF BUSINESS	Call to Order
Mr. Cassel called the meeting to order and called the roll.

November 13, 2023	Coral Springs Improvement District

SECOND ORDER OF BUSINESS	Organizational Matters
Acceptance of Stephen Lytle’s Resignation and Declaration of Vacancy

On MOTION by Mr. Groenevelt seconded by Mr. Tiefenbrun with all in favor Mr. Stephen Lytle’s resignation was accepted and his seat was declared vacant.

Appointment of Supervisor to Vacant Seat and Oath of Office

On MOTION by Mr. Groenevelt seconded by Mr. Tiefenbrun with all in favor Mr. Mark Ritter was appointed to the vacant seat.

Mr. Behn administered the Oath of Office to Mr. Ritter.

Designation of Officers, Resolution 2024-01

On MOTION by Mr. Groenevelt seconded by Mr. Ritter with all in favor Mr. Tiefenbrun was nominated as President.

On MOTION by Mr. Ritter seconded by Mr. Tiefenbrun with all in favor Mr. Groenevelt was nominated as Vice President.

On MOTION by Mr. Groenevelt seconded by Mr. Ritter with all in favor Resolution 2024-01, appointing Mr. Tiefenbrun as President, Mr. Groenevelt as Vice President, Mr. Ritter as Secretary, Mr. Bloom as Treasurer, Mr. Cassel, and Mr. McIntosh as Assistant Treasurer and Mr. Cassel as Assistant Secretary, was adopted.

THIRD ORDER OF BUSINESS	Presentation by Andy Jimenez of Egis
Insurance on CSID Property Insurance Rate Increase and Update on Current State of Insurance Market
Mr. McIntosh reported the District’s property and liability insurance increased substantially.
Mr. Jimenez provided an overview of the history of Egis’ insurance coverage for the District, what is happening with the insurance market and why property and liability insurance has increased substantially.

November 13, 2023	Coral Springs Improvement District

Mr. Cassel asked if blanket policies are not structured for structures, if the claims the District would have do not exceed what the blanket policy would be. Mr. Jimenez responded that is correct.

FOURTH ORDER OF BUSINESS	Audience Comments
There being none, the next item followed.

FIFTH ORDER OF BUSINESS	Approval of the Minutes of the October
16, 2023 Meeting

On MOTION by Mr. Groenevelt seconded by Mr. Ritter with all in favor the minutes of the October 16, 2023 meeting were approved as presented.

SIXTH ORDER OF BUSINESS	Financials for October 2023
There being no questions or comments,

On MOTION by Mr. Groenevelt seconded by Mr. Ritter with all in favor the financials were approved.

SEVENTH ORDER OF BUSINESS	Consideration	of	Procurement
Resolution 2024-02
Mr. Behn reviewed Resolution 2024-02.

On MOTION by Mr. Ritter seconded by Mr. Groenevelt with all in favor Resolution 2024-02, adopting procedures for the procurement of architectural and engineering services, was adopted.

EIGHTH ORDER OF BUSINESS	Staff Requests Board Consideration of
a Request from E Source Seeking a Change  Order  in  the  Amount  of
$25,957.50 to the Existing Water Loss Control Master Plan Contract with CSID (E Source is also requesting a contract deadline extension to April 30, 2024, to allow time to complete the additional scope of work. This change order will allow for the testing of large customer meters that were not a part of the original proposal from E Source.)

Mr. Stephens reviewed the request for a change order by E Source.

November 13, 2023	Coral Springs Improvement District

On MOTION by Mr. Ritter seconded by Mr. Groenevelt with all in favor the change order from E Source in the amount of
$25,957.50, and the contract deadline extension to April 30, 2024, was approved.

NINTH ORDER OF BUSINESS	Staff Request Board Consideration of a
Contract with Trio Development Company for Repairs to Lift Station #42 in the Amount of $96,193.80 (CSID will be piggybacking on contract “PNC2122386B1 Sewer Lift Station Rehabilitation and Repair” between Trio Development Company and Broward County to undertake repairs.)
Mr. Kozlowski reviewed the contract with Trio Development Company for repairs to Lift Station #42.

On MOTION by Mr. Groenevelt seconded by Mr. Ritter with all in favor the contract with Trio Development Company for repairs to Lift Station #42 in the amount of $96,193.80 was approved.

TENTH ORDER OF BUSINESS	Consideration of Proposed Review Fee
Schedule, Resolution 2023-03 (The fee schedule was properly advertised)
Mr. Hanks reviewed the proposed fee schedule.
The floor was opened for public comments. There were no public comments.

On in	MOTION
favor	by Mr. Tiefe Resolution	nbrun sec 2023-03,	onded by Mr. approving	Ritter wi utility	th all rate	
modifications	for	stormwater,	right-of-way	and	utility	
permitting fees, was adopted.				

ELEVENTH ORDER OF BUSINESS	Consideration of Work Authorization
#219 for Design-Build Services to the Well 2 Repower for a Total Cost of
$298,923.44
Mr. Olson reviewed the work associated with Work Authorization #219.

On MOTION by Mr. Groenevelt seconded by Mr. Tiefenbrun with all in favor Work Authorization #219 was approved for a total cost of $298,923.44.

November 13, 2023	Coral Springs Improvement District

TWELFTH ORDER OF BUSINESS	Engineer’s Report
Mr. Olson reviewed his report, which was included in the agenda package and is attached hereto as part of the public record.
WA #207 – the second report for DIW 2 was submitted today.
WA #214 – working with staff to do a temperature assessment of the building and the tolerance of the equipment.
WA #215 – is substantially complete. Mr. Olson complemented District staff on the finish work they did.

ELEVENTH ORDER OF BUSINESS	Staff Reports
Manager – Ken Cassel
Mr. Cassel reported on a proposed bill he worked on with Representative Daley to amend Section 47 of the District’s enabling legislation. It went through both the first and second readings on local delegation. Mr. Lyon of Lewis, Longman and Walker is a lobbying the bill.
Mr. Behn reported he spoke with Mr. Lyon and the bill was submitted to the House Bill Drafting Committee. The required publication notice was also done.
Mr. Cassel stated if the bill passes, it will allow the District to operate under Chapter 287, Florida Statutes, instead of the current $4,000 threshold.

Department Reports
Operations – David McIntosh
Mr. McIntosh reported they are looking into surge protection for the administrative building and updating the electrical system.
They are also obtaining estimates on roof replacements for the administrative building and doing a full assessment to bring it up to code for hurricanes.
Mr. Zilmer sent a letter to everyone to save the date for the Holiday Party on December 22, 2023.
Mr. McIntosh stated even though Mr. Lytle was with the District for a short time, he was very involved and a competent person to work with. He welcomed Mr. Ritter and is looking forward to working with him.

November 13, 2023	Coral Springs Improvement District

Utilities Update – Joe Stephens
Mr. Stephens reported he is working with an expert in Mr. Behn’s firm on on lawsuits regarding PFOS in the drinking water. They are gathering data collection for some guidance documents which came out. The settlement amount for the District is expected to be approximately $3 Million.
Mr. Behn noted the District’s reverse osmosis system continues to put out water that is clear. These are trace amounts, which are problematic. Regardless, because of the way this lawsuit has played out, even people with extraordinary small trace amounts such as the District, can be part of the settlement. One of their senior associates out of the Tallahassee office is an expert on settlements.
Mr. Stephens added the District is in a fortunate position. The District’s levels are low, and it has the advanced technology of reversed osmosis to treat the water.
The RFQ for the facility hardening has been advertised.
We still do not have a grant contract on the generators at the lift stations yet. They are waiting on those contract documents to come in. The District is expecting around $900,000 in grant funds for this project.
Mr. Hosein and Mr. Stephens continue to attend the regional biosolids meetings with Broward County and other entities in the Interlocal Agreement, looking for ways to dispose of the District’s biosolids from the wastewater process.

Utility Billing Customer Service Report – Osmanny Larzabal (Report Provided)
Mr. Larzabal reviewed his report; a copy of which is attached hereto as part of the public record.

Water – Christian McShea (Report Provided)
Mr. McShea reviewed his report; a copy of which is attached hereto as part of the public record.

Wastewater – Mike Hosein (Report Provided)
Mr. Hosein reviewed his report; a copy of which is attached hereto as part of the public record.

November 13, 2023	Coral Springs Improvement District

Stormwater – Shawn Frankenhauser (Report Provided)
Mr. Frankenhauser reviewed his report; a copy of which is attached hereto as part of the public record.

Field –Frank Kozlowski (Report Provided)
Mr. Kozlowski reviewed his report; a copy of which is attached hereto as part of the public record.

Maintenance Report – Mike Percia (Report Provided)
Mr. Percia reviewed his report; a copy of which is attached hereto as part of the public record.

Procurement Report – Danielle Keira-Cancel (Report Provided)
Ms. Kiera-Cancel reviewed her report; a copy of which is attached hereto as part of the public record.

Financing and Accounting – Sue Beyer
Ms. Beyer reported the auditors were on site last week and will be back tomorrow to finish up. They are down to payroll and there is the new GASB regulation on software licensing. It went very well this year.

Human Resources – Jan Zilmer
Mr. McIntosh reported Mr. Zilmer is working on advertisements for additional employees they are looking for.

Engineering – Glen Hanks
Mr. Hanks reported the following:
There are six permits under review. He estimates three to four of them will fall under the newly approved administrative review process.
Four projects are currently under construction.
Three permits were approved but have not started construction.
They are working on building an enclosure for the lift station generators. He is reviewing locations around the site and investigating potential complications of each location.

November 13, 2023	Coral Springs Improvement District

They are looking into permitting software to streamline the process and keep track of where they are on inspections.

Motion to Accept Department Reports

On MOTION by Mr. Groenevelt seconded by Mr. Ritter with all in favor the Department Reports were accepted.

Attorney
Mr. Behn did not have anything additional to report.

FOURTEENTH ORDER OF BUSINESS	Supervisors’ Requests
The updated newsletter was discussed.

FIFTEENTH ORDER OF BUSINESS	Adjournment
There being no further business, the meeting adjourned.

Kenneth Cassel	Curt Tiefenbrun
Assistant Secretary	President

Fourth Order of Business

Replacement of Telemetry System for CSID

CSID would like to replace part of it’s current telemetry system. This would include the following:

Structure:

Upgrading the structure to meet current building code standards and hurricane survivability standards as well as environmental tests to determine earth compaction suitability;
Project includes: project management, soil density testing, tower drawing signed sealed Florida PE, Building permit work, shipping, foundation work, excavation, earth removal, rebar forming, system installing and testing. ACI will also remove the existing system once transition to the new system has been completed. The old foundation will not be removed.
Cost $61,050.00

Network:

Upgrading the network including changing the channel to a more ideal network for operation including a better noise floor, better frequency coordination from the FCC, greater range, and higher reliability.
ACI will be responsible for obtaining the new channel which will be in CSID’s name for 10 years and renewable indefinitely thereafter.
ACI will be responsible for the transition from the old network to the new network with very little downtime to the system.
CSID will need to contract with another supplier for a new conduit.
RF scope of work to include network transition plan, path analysis for new band of operation, FCC licensing for 9 sites including master, integration of new
hardware into existing system.
Cost $22,200.00

Additional Costs:
Updated equipment: $22,200
Power Supplies (9): $549.45
Master System with wiring, surge protection, ground kit, and mounting equipment: $6,660.00
Materials for Secondary sites (8): $8,880.00
Network Interface Device: $388.50
Programming of System and backups: $12,765.00
Oversee ACI (Subcontractor) with wiring: $1,920.00 Total Cost of Project: $136,612.95

Sixth Order of Business

 	

CORAL SPRINGS IMPROVEMENT DISTRICT

NOVEMBER 2023 FINANCIAL REPORT SUMMARY
BOARD MEETING DECEMBER 18 2023

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND
SUMMARY REPORT

For Period Ending November 30, 2023

Actual ENDING 11/30/23

BUDGET THRU 11/30/23

VARIANCE
Actual to Budget (UNDERBUDGET)

ADOPTED BUDGET
FY 2023/2024

TOTAL REVENUES

REVENUES

 CARRY FORWARD	

*

(532,667)

$

(562,419)

$

4,156,000

$

15,766,262

$

*	*

 TOTAL REVENUE WITH CARRY FORWARD	

$	2,225,292

$	3,320,377

$	(1,095,085)

$	19,922,262

160,000

$

2,065,292

$

692,667

$

2,627,710

$

$	327,529	
$	1,015,285	
$	364,498	

$	387,912	
$	1,592,587	
$	822,882	
	
$	2,803,381	

$	(60,383)	
$	(577,302)	
$	(458,384)	
	
$	(1,096,069)	

$	2,327,472	
$	9,555,523	
$	4,937,293	

EXPENDITURES
 TOTAL ADMINISTRATIVE			
 TOTAL PLANT			
 TOTAL FIELD			
		
 TOTAL EXPENDITURES			$	1,707,312						$	16,820,288	
										
 AVAILABLE FOR DEBT SERVICE			$	517,980						$	3,101,974	
										
Total Debt Service		$	469,678						$	2,818,070	
										
Excess Revenues (Expenses) After Debt Service		$	48,302						$	283,904	
										
Net Assets Beginning		$	41,174,831								
										
Net Assets Ending		$	41,223,133								
										
Debt Service Coverage - Current
1.10								Debt Service-Budget
1.10		
Debt Service Requirement 1.10

* Year end adjustments to W&S Revenue
$976,407 accrued back to Sept 2023

CORAL SPRINGS IMPROVEMENT DISTRICT
General Fund
SUMMARY REPORT
For Period Ending November 30, 2023

			Actual		BUDGET		VARIANCE	ADOPTED	
			ENDING		THRU		Actual to Budget	BUDGET	
			11/30/23	11/30/23		(UNDERBUDGET)	FY 2023/2024	

REVENUES
TOTAL REVENUES		

$	

544,449	

$	

574,739		

$	(30,290)	$	3,448,432	
 CARRY FORWARD			$	-	$	998,754		$	(998,754)	$	5,992,522	
								
 TOTAL REVENUE WITH CARRY FORWARD			$	544,449	$	1,573,492		$	(1,029,043)	$	9,440,954	

EXPENDITURES & RESERVES									
 TOTAL ADMINISTRATIVE			$	77,089	$	140,801		$	(63,712)	$	844,807	
 TOTAL FIELD			$	122,787	$	1,320,236		$	(1,197,449)	$	7,921,413	
								
 TOTAL EXPENDITURES			$	199,876	$	1,461,037		$	(1,261,160)	$	8,766,220	

RESERVES								
EXCESS REVENUES (EXPENSES)		$	344,573				$	674,734	
								
FUND BALANCE BEGINNING

FUND BALANCE ENDING
* Fund Balance changes due to audit adjustments		$

$	11,654,210

11,998,783	*				

Eighth Order of Business

RESOLUTION 2024-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CORAL SPRINGS IMPROVEMENT DISTRICT APPROVING AN INCREASE IN ANNUAL FEE FOR BACKFLOW PREVENTOR INSPECTION AND DATE RETENTION FOR CORAL SPRINGS IMPROVEMENT DISTRICT WATER AND SEWER SERVICE CUSTOMERS WITH BACKFLOW PREVENTERS FISCAL YEAR 2023/2024 AND BEYOND; PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, Section 51 of Chapter 2004-Laws of Florida, 2004 authorizes the Board of Supervisors of the Coral Springs Improvement District (the “District”) to establish rates, fees and other charges for potable water and sewer services to District customers, and

WHEREAS, State Law requires an annual inspection of all backflow prevention devices within the District water and sewer system and the retention of inspection data by the District or its contractor; and

WHEREAS, the District Board of Supervisors previously established an annual fee of twenty ($20) dollars for the inspection of data collection for each backflow prevention device within the District water and sewer service system; and

WHEREAS, District staff has estimated that the cost per inspection of a backflow prevention device and maintenance of the collected data requires an increase to twenty-two ($22) dollars per device and inspection; and

WHEREAS, the District Board of Supervisors has considered the comments and information provided by District staff and all public comments and has determined that the annual charge will increase to twenty-two ($22) dollars for backflow preventer inspection and is a fair and equitable way to recoup District costs for the inspection service.

NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CORAL SPRINGS IMPROVEMENT DISTRICT, THAT:

Section 1.	The recitals above are true and accurate and hereby made a part of this Resolution.

Section 2.	The annual fee for the inspection and data collection for each backflow prevention device within the District water and sewer service system will increase to twenty-two ($22) dollars.

Section 3.	This resolution shall take effect upon passage by the Board of Supervisors of the Coral Springs Improvement District.

PASSED AND ADOPTED by the Board of Supervisors of the Coral Springs Improvement District this 18th day of December 2023.

Curt Tiefenbrun, President	Kenneth G. Cassel, Assistant Secretary

Ninth Order of Business

SUB-RECIPIENT AGREEMENT CHECKLIST
Division of Emergency Management Mitigation Bureau
FISCAL OPERATIONS UNIT HMGP

Request For Review and Approval	
Sub-Recipient:	Coral Springs Improvement District	
Project #:	4486-032-R	
Project Title:	Coral Springs Improvement District, Lift Stations, Generators	
Contract #:	H1041	
Modification #:	N/A	

Sub-Recipient Representative (Point of Contact)	
	Joe Stephens Utility Director
10300 N.W 11th Manor
Coral Springs, FL 33071	
Enclosed is your copy of the proposed contract/modification between Coral Springs Improvement District and the Florida Division of Emergency Management (FDEM).

	Complete	
	This form is required to be included with all Reviews, Approvals, and Submittals	
	Reviewed and Approved	
	Signed & Dated Electronic Copy by Official Representative	
	Copy of the organization’s resolution or charter that specifically identifies the person or position that is authorized to sign, if not Chairman, Mayor, or Chief	
	Attachment I - Federal Funding Accountability and Transparency Act (FFATA) - completed, signed, and dated

 N/A for Modifications or State Funded Agreements	
	Attachment K – Certification Regarding Lobbying - completed, signed, and dated

 N/A for Modifications or State Funded Agreements	
	Attachment L – Contracts with Non-Profit Organizations - completed, signed, and dated	
	Electronic Submittal to the Grant Specialist	

If you have any questions regarding this contract, or who is authorized to sign it, please contact your Project Manager at (850) 328-5443 or email me at Anna.Brekoski@em.myflorida.com.

Agreement Number:	H1041 Project Number:	4486-032-R

FEDERALLY-FUNDED SUBAWARD AND GRANT AGREEMENT

2 C.F.R. §200.1 states that a “subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract.”
As defined by 2 C.F.R. §200.1, “pass-through entity” means “a non-Federal entity that provides a subaward to a subrecipient to carry out part of a Federal program.”
As defined by 2 C.F.R. §200.1, “Sub-Recipient” means “an entity, usually but not limited to non- Federal entities that receives a subaward from a pass-through entity to carry out part of a Federal program.”
As defined by 2 C.F.R. §200.1, “Federal award” means “Federal financial assistance that a non- Federal entity receives directly from a Federal awarding agency or indirectly from a pass-through entity.”
As defined by 2 C.F.R. §200.1, “subaward” means “an award provided by a pass-through entity to a Sub-Recipient for the Sub-Recipient to carry out part of a Federal award received by the pass-through entity.”
The following information is provided pursuant to 2 C.F.R. §200.332:

Sub-Recipient’s name:	 Coral Springs Improvement District	 Sub-Recipient's unique entity identifier (UEI/FEIN):	 GKRUUBLNSDX3/59-1439819	 Federal Award Identification Number (FAIN):	 FEMA-DR-4486-FL	 Federal Award Date:	 October 18, 2023	 Subaward Period of Performance Start and End Date:	 Upon execution through January 31, 2026 
Amount of Federal Funds Obligated by this Agreement:	 $875,250.00	 Total Amount of Federal Funds Obligated to the Sub-Recipient
by the pass-through entity to include this Agreement:	 $919,012.50	 Total Amount of the Federal Award committed to the Sub-
Recipient by the pass-through entity	 $919,012.50	 Federal award project description (see FFATA):	 Generators	
Name of Federal awarding agency:	 Federal Emergency Management Agency 
Name of pass-through entity:	 FL Division of Emergency Management	
Contact information for the pass-through entity:	Anna.Brekoski@em.myflorida.com Catalog of Federal Domestic Assistance (CFDA) Number and
Name:	 97.039 Hazard Mitigation Grant Program	
Whether the award is R&D:	 N/A	
Indirect cost rate for the Federal award:	 N/A	

THIS AGREEMENT is entered into by the State of Florida, Division of Emergency Management, with headquarters in Tallahassee, Florida (hereinafter referred to as the "Division"), and Coral Springs Improvement District, (hereinafter referred to as the "Sub-Recipient").
For the purposes of this Agreement, the Division serves as the pass-through entity for a Federal award, and the Sub-Recipient serves as the recipient of a subaward.
THIS AGREEMENT IS ENTERED INTO BASED ON THE FOLLOWING REPRESENTATIONS:

The Sub-Recipient represents that it is fully qualified and eligible to receive these grant funds to provide the services identified herein;
The State of Florida received these grant funds from the Federal government, and the Division has the authority to subgrant these funds to the Sub-Recipient upon the terms and conditions outlined below; and,
The Division has statutory authority to disburse the funds under this Agreement. THEREFORE, the Division and the Sub-Recipient agree to the following:
APPLICATION OF STATE LAW TO THIS AGREEMENT
2 C.F.R. §200.302(a) provides: “Each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state's own funds.” Therefore, section 215.971, Florida Statutes, entitled “Agreements funded with federal or state assistance”, applies to this Agreement.
LAWS, RULES, REGULATIONS AND POLICIES
The Sub-Recipient's performance under this Agreement is subject to 2 C.F.R. Part 200, entitled “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.”
As required by section 215.971(1), Florida Statutes, this Agreement includes:
A provision specifying a scope of work that clearly establishes the tasks that the Sub-Recipient is required to perform.
A provision dividing the agreement into quantifiable units of deliverables that must be received and accepted in writing by the Division before payment. Each deliverable must be directly related to the scope of work and specify the required minimum level of service to be performed and the criteria for evaluating the successful completion of each deliverable.
A provision specifying the financial consequences that apply if the Sub- Recipient fails to perform the minimum level of service required by the agreement.
A provision specifying that the Sub-Recipient may expend funds only for allowable costs resulting from obligations incurred during the specified agreement period.
A provision specifying that any balance of unobligated funds which has been advanced or paid must be refunded to the Division.

A provision specifying that any funds paid in excess of the amount to which the Sub-Recipient is entitled under the terms and conditions of the agreement must be refunded to the Division.
In addition to the foregoing, the Sub-Recipient and the Division shall be governed by all applicable State and Federal laws, rules and regulations, including those identified in Attachment B. Any express reference in this Agreement to a particular statute, rule, or regulation in no way implies that no other statute, rule, or regulation applies.
CONTACT
In accordance with section 215.971(2), Florida Statutes, the Division’s Grant Manager shall be responsible for enforcing performance of this Agreement’s terms and conditions and shall serve as the Division’s liaison with the Sub-Recipient. As part of his/her duties, the Grant Manager for the Division shall:

payment.

Monitor and document Sub-Recipient performance; and,
Review and document all deliverables for which the Sub-Recipient requests

The Division's Grant Manager for this Agreement is: Anna Brekoski
Project Manager Bureau of Mitigation
Florida Division of Emergency Management 2555 Shumard Oak Blvd.
Tallahassee, Florida 32399
Telephone:	850-328-5443
Email:	Anna.Brekoski@em.myflorida.com The Division's Alternate Grant Manager for this Agreement is:
Kathleen Marshall
Community Program Manager Bureau of Mitigation
Florida Division of Emergency Management 2555 Shumard Oak Boulevard Tallahassee, FL 32399
Telephone:	850-815-4503
Email:	Kathleen.Marshall@em.myflorida.com

The name and address of the Representative of the Sub-Recipient responsible for the administration of this Agreement is:
Joe Stephens Utility Director
10300 N.W 11th Manor Coral Springs, FL 33071
Telephone:	(954) 796-6667 Email:	joes@csidfl.org
In the event that different representatives or addresses are designated by either party after execution of this Agreement, notice of the name, title and address of the new representative will be provided to the other party.
TERMS AND CONDITIONS
This Agreement contains all the terms and conditions agreed upon by the parties.

EXECUTION
This Agreement may be executed in any number of counterparts, any one of which may be taken as an original.
MODIFICATION
Either party may request modification of the provisions of this Agreement. Changes which are agreed upon shall be valid only when in writing, signed by each of the parties, and attached to the original of this Agreement.
SCOPE OF WORK
The Sub-Recipient shall perform the work in accordance with the Budget and Scope of Work, Attachment A of this Agreement.
PERIOD OF AGREEMENT
This Agreement shall begin upon execution by both parties and shall end on January 31, 2026, unless terminated earlier in accordance with the provisions of Paragraph (17) of this Agreement.
Consistent with the definition of “period of performance” contained in 2 C.F.R. §200.1, the term “period of agreement” refers to the time during which the Sub-Recipient “may incur new obligations to carry out the work authorized under” this Agreement. In accordance with section 215.971(1)(d), Florida Statutes, the Sub-Recipient may expend funds authorized by this Agreement “only for allowable costs resulting from obligations incurred during” the period of agreement.
FUNDING
This is a cost-reimbursement Agreement, subject to the availability of funds.

The State of Florida's performance and obligation to pay under this Agreement is contingent upon an annual appropriation by the Legislature, and subject to any modification in accordance with either chapter 216, Florida Statutes, or the Florida Constitution.
The Division will reimburse the Sub-Recipient only for allowable costs incurred by the Sub-Recipient in the successful completion of each deliverable. The maximum reimbursement amount for each deliverable is outlined in Attachment A of this Agreement (“Budget and Scope of Work”). The maximum reimbursement amount for the entirety of this Agreement is $875,250.00.
As required by 2 C.F.R. §200.415(a), any request for payment under this Agreement must include a certification, signed by an official who is authorized to legally bind the Sub-Recipient, which reads as follows: “By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, and accurate, and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the Federal award. I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812).”
The Division will review any request for reimbursement by comparing the documentation provided by the Sub-Recipient against a performance measure, outlined in Attachment A, that clearly delineates:
The required minimum acceptable level of service to be performed; and,
The criteria for evaluating the successful completion of each deliverable.
The performance measure required by section 215.971(1)(b), Florida Statutes, remains consistent with the requirement for a “performance goal”, which is defined in 2 C.F.R. §200.1 as “a target level of performance expressed as a tangible, measurable objective, against which actual achievement can be compared.” It also remains consistent with the requirement, contained in 2 C.F.R.
§200.329, that the Division and the Sub-Recipient “relate financial data to performance goals and objectives of the Federal award.”
If authorized by the Federal Awarding Agency, then the Division will reimburse the Sub-Recipient for overtime expenses in accordance with 2 C.F.R. §200.430 (“Compensation—personal services”) and 2 C.F.R. §200.431 (“Compensation—fringe benefits”). If the Sub-Recipient seeks reimbursement for overtime expenses for periods when no work is performed due to vacation, holiday, illness, failure of the employer to provide sufficient work, or other similar cause (See 29 U.S.C.
§207(e)(2)), then the Division will treat the expense as a fringe benefit. 2 C.F.R. §200.431(a) defines fringe benefits as “allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages.” Fringe benefits are allowable under this Agreement as long as the benefits are reasonable and are required by law, Sub-Recipient-employee agreement, or an established policy of the Sub-Recipient. 2 C.F.R. §200.431(b) provides that the cost of fringe benefits in

the form of regular compensation paid to employees during periods of authorized absences from the job, such as for annual leave, family-related leave, sick leave, holidays, court leave, military leave, administrative leave, and other similar benefits, are allowable if all of the following criteria are met:
i.	They are provided under established written leave policies;	
ii.	The costs are equitably allocated to all related activities, including Federal	
awards; and,		
iii.	The accounting basis (cash or accrual) selected for costing each type of	
leave is consistently followed by the non-Federal entity or specified grouping of employees.
If authorized by the Federal Awarding Agency, then the Division will reimburse the Sub-Recipient for travel expenses in accordance with 2 C.F.R. §200.474. As required by the Reference Guide for State Expenditures, reimbursement for travel must be in accordance with section 112.061, Florida Statutes, which includes submission of the claim on the approved state travel voucher. If the Sub- Recipient seeks reimbursement for travel costs that exceed the amounts stated in section 112.061(6)(b), Florida Statutes ($6 for breakfast, $11 for lunch, and $19 for dinner), then the Sub-Recipient must provide documentation that:
The costs are reasonable and do not exceed charges normally allowed by the Sub-Recipient in its regular operations as a result of the Sub-Recipient’s written travel policy; and,
ii.	Participation of the individual in the travel is necessary to the Federal award.
The Division’s grant manager, as required by section 215.971(2)(c), Florida Statutes, shall reconcile and verify all funds received against all funds expended during the grant agreement period and produce a final reconciliation report. The final report must identify any funds paid in excess of the expenditures incurred by the Sub-Recipient.
As defined by 2 C.F.R. §200.1, the term “improper payment” means or includes:
Any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and,
Any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.
RECORDS
As required by 2 C.F.R. §200.336, the Federal awarding agency, Inspectors General, the Comptroller General of the United States, and the Division, or any of their authorized representatives, shall enjoy the right of access to any documents, papers, or other records of the Sub-Recipient which are pertinent to the Federal award, in order to make audits, examinations, excerpts, and transcripts. The right

of access also includes timely and reasonable access to the Sub-Recipient’s personnel for the purpose of interview and discussion related to such documents. Finally, the right of access is not limited to the required retention period but lasts as long as the records are retained.
As required by 2 C.F.R. §200.332(a)(5), the Division, the Chief Inspector General of the State of Florida, the Florida Auditor General, or any of their authorized representatives, shall enjoy the right of access to any documents, financial statements, papers, or other records of the Sub-Recipient which are pertinent to this Agreement, in order to make audits, examinations, excerpts, and transcripts. The right of access also includes timely and reasonable access to the Sub-Recipient’s personnel for the purpose of interview and discussion related to such documents.
As required by Florida Department of State’s record retention requirements (Chapter 119, Florida Statutes) and by 2 C.F.R. §200.334, the Sub-Recipient shall retain sufficient records to show its compliance with the terms of this Agreement, as well as the compliance of all subcontractors or consultants paid from funds under this Agreement, for a period of five (5) years from the date of submission of the final expenditure report. The following are the only exceptions to the five (5) year requirement:
If any litigation, claim, or audit is started before the expiration of the 5-year period, then the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.
When the Division or the Sub-Recipient is notified in writing by the Federal awarding agency, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period.
Records for real property and equipment acquired with Federal funds must be retained for 5 years after final disposition.
When records are transferred to or maintained by the Federal awarding agency or pass-through entity, the 5-year retention requirement is not applicable to the Sub-Recipient.
Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the end of the non-Federal entity's fiscal year in which the program income is earned.
Indirect cost rate proposals and cost allocations plans. This paragraph applies to the following types of documents and their supporting records: indirect cost rate computations or proposals, cost allocation plans, and any similar accounting computations of the rate at which a particular group of costs is chargeable (such as computer usage chargeback rates or composite fringe benefit rates).

In accordance with 2 C.F.R. §200.335, the Federal awarding agency must request transfer of certain records to its custody from the Division or the Sub-Recipient when it determines that the records possess long-term retention value.
In accordance with 2 C.F.R. §200.336, the Division must always provide or accept paper versions of Agreement information to and from the Sub-Recipient upon request. If paper copies are submitted, then the Division must not require more than an original and two copies. When original records are electronic and cannot be altered, there is no need to create and retain paper copies. When original records are paper, electronic versions may be substituted through the use of duplication or other forms of electronic media provided that they are subject to periodic quality control reviews, provide reasonable safeguards against alteration, and remain readable.
As required by 2 C.F.R. §200.303, the Sub-Recipient shall take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or the Division designates as sensitive or the Sub-Recipient considers sensitive consistent with applicable Federal, state, local, and tribal laws regarding privacy and obligations of confidentiality.
Florida's Government in the Sunshine Law (Section 286.011, Florida Statutes) provides the citizens of Florida with a right of access to governmental proceedings and mandates three, basic requirements: (1) meetings of public boards or commissions must be open to the public; (2) reasonable notice of such meetings must be given; and, (3) minutes of the meetings must be taken and promptly recorded. The mere receipt of public funds by a private entity, standing alone, is insufficient to bring that entity within the ambit of the open government requirements. However, the Government in the Sunshine Law applies to private entities that provide services to governmental agencies and that act on behalf of those agencies in the agencies' performance of their public duties. If a public agency delegates the performance of its public purpose to a private entity, then, to the extent that private entity is performing that public purpose, the Government in the Sunshine Law applies. For example, if a volunteer fire department provides firefighting services to a governmental entity and uses facilities and equipment purchased with public funds, then the Government in the Sunshine Law applies to board of directors for that volunteer fire department. Thus, to the extent that the Government in the Sunshine Law applies to the Sub-Recipient based upon the funds provided under this Agreement, the meetings of the Sub- Recipient's governing board or the meetings of any subcommittee making recommendations to the governing board may be subject to open government requirements. These meetings shall be publicly noticed, open to the public, and the minutes of all the meetings shall be public records, available to the public in accordance with chapter 119, Florida Statutes.
Florida's Public Records Law provides a right of access to the records of the state and local governments as well as to private entities acting on their behalf. Unless specifically exempted from disclosure by the Legislature, all materials made or received by a governmental agency (or a private entity acting on behalf of such an agency) in conjunction with official business which are used to

perpetuate, communicate, or formalize knowledge qualify as public records subject to public inspection. The mere receipt of public funds by a private entity, standing alone, is insufficient to bring that entity within the ambit of the public record requirements. However, when a public entity delegates a public function to a private entity, the records generated by the private entity's performance of that duty become public records. Thus, the nature and scope of the services provided by a private entity determine whether that entity is acting on behalf of a public agency and is therefore subject to the requirements of Florida's Public Records Law.
The Sub-Recipient shall maintain all records for the Sub-Recipient and for all subcontractors or consultants to be paid from funds provided under this Agreement, including documentation of all program costs, in a form sufficient to determine compliance with the requirements and objectives of the Budget and Scope of Work - Attachment A - and all other applicable laws and regulations.
IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC
RECORDS AT: (850) 815-7671 Records@em.myflorida.com, or 2555 Shumard Oak Boulevard, Tallahassee, FL 32399.
AUDITS
The Sub-Recipient shall comply with the audit requirements contained in 2 C.F.R. Part 200, Subpart F.
In accounting for the receipt and expenditure of funds under this Agreement, the Sub-Recipient shall follow Generally Accepted Accounting Principles (“GAAP”). As defined by 2 C.F.R.
§200.1, GAAP “has the meaning specified in accounting standards issued by the Government Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB).”
When conducting an audit of the Sub-Recipient’s performance under this Agreement, the Division shall use Generally Accepted Government Auditing Standards (“GAGAS”). As defined by 2
C.F.R. §200.1, GAGAS, “also known as the Yellow Book, means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits.”
If an audit shows that all or any portion of the funds disbursed were not spent in accordance with the conditions of this Agreement, the Sub-Recipient shall be held liable for reimbursement to the Division of all funds not spent in accordance with these applicable regulations and Agreement provisions within thirty (30) days after the Division has notified the Sub-Recipient of such non- compliance.

The Sub-Recipient shall have all audits completed by an independent auditor, which is defined in section 215.97(2)(i), Florida Statutes, as “an independent certified public accountant licensed under chapter 473.” The independent auditor shall state that the audit complied with the applicable provisions noted above. The audit must be received by the Division no later than nine months from the end of the Sub-Recipient’s fiscal year.
The Sub-Recipient shall send copies of reporting packages for audits conducted in accordance with 2 C.F.R. Part 200, by or on behalf of the Sub-Recipient, to the Division at the following address:
DEMSingle_Audit@em.myflorida.com OR
Office of the Inspector General 2555 Shumard Oak Boulevard Tallahassee, Florida 32399-2100
The Sub-Recipient shall send the Single Audit reporting package and Form SF-SAC to the Federal Audit Clearinghouse by submission online at:
http://harvester.census.gov/fac/collect/ddeindex.html
The Sub-Recipient shall send any management letter issued by the auditor to the Division at the following address:
DEMSingle_Audit@em.myflorida.com OR
Office of the Inspector General 2555 Shumard Oak Boulevard Tallahassee, Florida 32399-2100
REPORTS
Consistent with 2 C.F.R. §200.328, the Sub-Recipient shall provide the Division with quarterly reports and a close-out report. These reports shall include the current status and progress by the Sub-Recipient and all subcontractors in completing the work described in the Scope of Work and the expenditure of funds under this Agreement, in addition to any other information requested by the Division.
Quarterly reports are due to the Division no later than fifteen (15) days after the end of each quarter of the program year and shall be sent each quarter until submission of the administrative close-out report. The ending dates for each quarter of the program year are March 31, June 30, September 30, and December 31.
The close-out report is due sixty (60) days after termination of this Agreement or sixty
(60) days after completion of the activities contained in this Agreement, whichever first occurs.

If all required reports and copies are not sent to the Division or are not completed in a manner acceptable to the Division, then the Division may withhold further payments until they are completed or may take other action as stated in Paragraph (16) REMEDIES. "Acceptable to the Division" means that the work product was completed in accordance with the Budget and Scope of Work.
The Sub-Recipient shall provide additional program updates or information that may be required by the Division.
The Sub-Recipient shall provide additional reports and information identified in
Attachment F.

MONITORING
The Sub-Recipient shall monitor its performance under this Agreement, as well as that of its subcontractors and/or consultants who are paid from funds provided under this Agreement, to ensure that time schedules are being met, the Schedule of Deliverables and Scope of Work are being accomplished within the specified time periods, and other performance goals are being achieved. A review shall be done for each function or activity in Attachment A to this Agreement and reported in the quarterly report.
In addition to reviews of audits, monitoring procedures may include, but not be limited to, on-site visits by Division staff, limited scope audits, and/or other procedures. The Sub-Recipient agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the Division. In the event that the Division determines that a limited scope audit of the Sub-Recipient is appropriate, the Sub-Recipient agrees to comply with any additional instructions provided by the Division to the Sub-Recipient regarding such audit. The Sub-Recipient further agrees to comply and cooperate with any inspections, reviews, investigations or audits deemed necessary by the Florida Chief Financial Officer or Auditor General. In addition, the Division will monitor the performance and financial management by the Sub-Recipient throughout the contract term to ensure timely completion of all tasks.
LIABILITY
Unless Sub-Recipient is a State agency or subdivision, as defined in section 768.28(2), Florida Statutes, the Sub-Recipient is solely responsible to parties it deals with in carrying out the terms of this Agreement and, as authorized by section 768.28(19), Florida Statutes, Sub-Recipient shall hold the Division harmless against all claims of whatever nature by third parties arising from the work performance under this Agreement. For purposes of this Agreement, Sub-Recipient agrees that it is not an employee or agent of the Division, but is an independent contractor.
As required by section 768.28(19), Florida Statutes, any Sub-Recipient which is a state agency or subdivision, as defined in section 768.28(2), Florida Statutes, agrees to be fully responsible for its negligent or tortious acts or omissions which result in claims or suits against the Division, and agrees to be liable for any damages proximately caused by the acts or omissions to the extent set forth in section 768.28, Florida Statutes. Nothing herein is intended to serve as a waiver of

sovereign immunity by any Sub-Recipient to which sovereign immunity applies. Nothing herein shall be construed as consent by a state agency or subdivision of the State of Florida to be sued by third parties in any matter arising out of any contract.
DEFAULT
If any of the following events occur ("Events of Default"), all obligations on the part of the Division to make further payment of funds shall terminate and the Division has the option to exercise any of its remedies set forth in Paragraph (16); however, the Division may make payments or partial payments after any Events of Default without waiving the right to exercise such remedies, and without becoming liable to make any further payment if:
Any warranty or representation made by the Sub-Recipient in this Agreement or any previous agreement with the Division is or becomes false or misleading in any respect, or if the Sub- Recipient fails to keep or perform any of the obligations, terms or covenants in this Agreement or any previous agreement with the Division and has not cured them in timely fashion, or is unable or unwilling to meet its obligations under this Agreement;
Material adverse changes occur in the financial condition of the Sub-Recipient at any time during the term of this Agreement, and the Sub-Recipient fails to cure this adverse change within thirty (30) days from the date written notice is sent by the Division;
Any reports required by this Agreement have not been submitted to the Division or have been submitted with incorrect, incomplete or insufficient information; or,
The Sub-Recipient has failed to perform and complete on time any of its obligations under this Agreement.
REMEDIES
If an Event of Default occurs, then the Division shall, after thirty (30) calendar days written notice to the Sub-Recipient and upon the Sub-Recipient's failure to cure within those thirty (30) days, exercise any one or more of the following remedies, either concurrently or consecutively:
Terminate this Agreement, provided that the Sub-Recipient is given at least thirty (30) days prior written notice of the termination. The notice shall be effective when placed in the United States, first class mail, postage prepaid, by registered or certified mail-return receipt requested, to the address in paragraph (3) herein;
Begin an appropriate legal or equitable action to enforce performance of this
Agreement;
Withhold or suspend payment of all or any part of a request for payment;
Require that the Sub-Recipient refund to the Division any monies used for ineligible
purposes under the laws, rules and regulations governing the use of these funds.
Exercise any corrective or remedial actions, to include but not be limited to:

Request additional information from the Sub-Recipient to determine the reasons for or the extent of non-compliance or lack of performance,
Issue a written warning to advise that more serious measures may be taken if the situation is not corrected,
Advise the Sub-Recipient to suspend, discontinue or refrain from incurring costs for any activities in question or
Require the Sub-Recipient to reimburse the Division for the amount of costs incurred for any items determined to be ineligible;
Exercise any other rights or remedies which may be available under law.
Pursuing any of the above remedies will not stop the Division from pursuing any other remedies in this Agreement or provided at law or in equity. If the Division waives any right or remedy in this Agreement or fails to insist on strict performance by the Sub-Recipient, it will not affect, extend or waive any other right or remedy of the Division, or affect the later exercise of the same right or remedy by the Division for any other default by the Sub-Recipient.
TERMINATION
The Division may terminate this Agreement for cause after thirty (30) days written notice. Cause can include misuse of funds, fraud, lack of compliance with applicable rules, laws and regulations, failure to perform on time, and refusal by the Sub-Recipient to permit public access to any document, paper, letter, or other material subject to disclosure under chapter 119, Florida Statutes, as amended.
The Division may terminate this Agreement for convenience or when it determines, in its sole discretion that continuing the Agreement would not produce beneficial results in line with the further expenditure of funds, by providing the Sub-Recipient with thirty (30) calendar day’s prior written notice.
The parties may agree to terminate this Agreement for their mutual convenience through a written amendment of this Agreement. The amendment will state the effective date of the termination and the procedures for proper closeout of the Agreement.
In the event that this Agreement is terminated, the Sub-Recipient will not incur new obligations for the terminated portion of the Agreement after the Sub-Recipient has received the notification of termination. The Sub-Recipient will cancel as many outstanding obligations as possible. Costs incurred after receipt of the termination notice will be disallowed. The Sub-Recipient shall not be relieved of liability to the Division because of any breach of Agreement by the Sub-Recipient. The Division may, to the extent authorized by law, withhold payments to the Sub-Recipient for the purpose of set-off until the exact amount of damages due the Division from the Sub-Recipient is determined.
PROCUREMENT

The Sub-Recipient shall ensure that any procurement involving funds authorized by the Agreement complies with all applicable federal and state laws and regulations, to include 2 C.F.R.
§§200.318 through 200.327 as well as Appendix II to 2 C.F.R. Part 200 (entitled “Contract Provisions for Non-Federal Entity Contracts Under Federal Awards”).
As required by 2 C.F.R. §200.318(i), the Sub-Recipient shall “maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.”
As required by 2 C.F.R. §200.318(b), the Sub-Recipient shall “maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders.” In order to demonstrate compliance with this requirement, the Sub- Recipient shall document, in its quarterly report to the Division, the progress of any and all subcontractors performing work under this Agreement.
The Sub-Recipient agrees to include in the subcontract that (i) the subcontractor is bound by the terms of this Agreement, (ii) the subcontractor is bound by all applicable state and federal laws and regulations, and (iii) the subcontractor shall hold the Division and Sub-Recipient harmless against all claims of whatever nature arising out of the subcontractor's performance of work under this Agreement, to the extent allowed and required by law.
As required by 2 C.F.R. §200.318(c)(1), the Sub-Recipient shall “maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts.”
As required by 2 C.F.R. §200.319(a), the Sub-Recipient shall conduct any procurement under this agreement “in a manner providing full and open competition.” Accordingly, the Sub-Recipient shall not:
i.	Place unreasonable requirements on firms in order for them to qualify to do	
business;		
ii.	Require unnecessary experience or excessive bonding;	
iii.	Use noncompetitive pricing practices between firms or between affiliated	
companies;		
iv.	Execute noncompetitive contracts to consultants that are on retainer	
contracts;		
v.	Authorize, condone, or ignore organizational conflicts of interest;	
vi.	Specify only a brand name product without allowing vendors to offer an	
equivalent;		

Specify a brand name product instead of describing the performance, specifications, or other relevant requirements that pertain to the commodity or service solicited by the procurement;
Engage in any arbitrary action during the procurement process; or,
Allow a vendor to bid on a contract if that bidder was involved with developing or drafting the specifications, requirements, statement of work, invitation to bid, or request for proposals.
“Except in those cases where applicable Federal statutes expressly mandate or encourage” otherwise, the Sub-Recipient, as required by 2 C.F.R. §200.319(c), shall not use a geographic preference when procuring commodities or services under this Agreement.
The Sub-Recipient shall conduct any procurement involving invitations to bid (i.e. sealed bids) in accordance with 2 C.F.R. §200.320(d) as well as section 287.057(1)(a), Florida Statutes.
The Sub-Recipient shall conduct any procurement involving requests for proposals (i.e. competitive proposals) in accordance with 2 C.F.R. §200.320(2) as well as section 287.057(1)(b), Florida Statutes.
For each subcontract, the Sub-Recipient shall provide a written statement to the Division as to whether that subcontractor is a minority business enterprise, as defined in section 288.703, Florida Statutes. Additionally, the Sub-Recipient shall comply with the requirements of 2 C.F.R. §200.321 (“Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms”).
If the Sub-Recipient chooses to subcontract any of the work required under this Agreement, then the Sub-Recipient shall review its competitive solicitation and subsequent contract to be awarded for compliance with the procurement standards in 2 C.F.R. §§200.318 through 200.327 and required contract provisions in Appendix II to 2 C.F.R. Part 200. If the Sub-Recipient publishes a competitive solicitation or executes a contract that is not in compliance with the Federal procurement standards in 2 C.F.R. §§200.318 through 200.327 or the requirements of Appendix II to 2 C.F.R. Part 200, then the Sub-Recipient is on notice that the Division may:
Terminate this Agreement in accordance with the provisions outlined in paragraph (17) above; or,
Refuse to reimburse the Sub-Recipient for any costs associated with that
solicitation.

FEMA has developed helpful resources for subgrant recipients related to compliance with the Federal procurement standards in 2 C.F.R. §§200.318 through 200.327 and required contract provisions in Appendix II to 2 C.F.R. Part 200. These resources are generally available at https://www.fema.gov/procurement-disaster-assistance-team.

ATTACHMENTS
All attachments to this Agreement are incorporated as if set out fully.
In the event of any inconsistencies or conflict between the language of this Agreement and the attachments, the language of the attachments shall control, but only to the extent of the conflict or inconsistency.
This Agreement has the following attachments:
Exhibit 1 - Funding Sources
Attachment A – Budget and Scope of Work
Attachment B – Program Statutes and Regulations
Attachment C – Statement of Assurances
Attachment D – Request for Advance or Reimbursement
Attachment E – Justification of Advance Payment
Attachment F – Quarterly Report Form
Attachment G – Warranties and Representations
Attachment H – Certification Regarding Debarment
Attachment I – Federal Funding Accountability and Transparency Act
Attachment J – Mandatory Contract Provisions
Attachment K – Certification Regarding Lobbying

PAYMENTS
Any advance payment under this Agreement is subject to 2 C.F.R. §200.305 and, as applicable, section 216.181(16), Florida Statutes. All advances are required to be held in an interest- bearing account. If an advance payment is requested, the budget data on which the request is based and a justification statement shall be included in this Agreement as Attachment E. Attachment E will specify the amount of advance payment needed and provide an explanation of the necessity for and proposed use of these funds. No advance shall be accepted for processing if a reimbursement has been paid prior to the submittal of a request for advanced payment. After the initial advance, if any, payment shall be made on a reimbursement basis as needed.
Invoices shall be submitted at least quarterly and shall include the supporting documentation for all costs of the project or services. The final invoice shall be submitted within sixty (60) days after the expiration date of the agreement. An explanation of any circumstances prohibiting the submittal of quarterly invoices shall be submitted to the Division grant manager as part of the Sub- Recipient’s quarterly reporting as referenced in Paragraph (12) of this Agreement.
If the necessary funds are not available to fund this Agreement as a result of action by the United States Congress, the federal Office of Management and Budgeting, the State Chief Financial Officer or under subparagraph (9)b. of this Agreement, all obligations on the part of the Division

to make any further payment of funds shall terminate, and the Sub-Recipient shall submit its closeout report within thirty (30) days of receiving notice from the Division.
REPAYMENTS
All refunds or repayments due to the Division under this Agreement are to be made payable to the order of “Division of Emergency Management”, and mailed directly to the following address:
Division of Emergency Management Cashier
2555 Shumard Oak Boulevard Tallahassee FL 32399-2100
In accordance with section 215.34(2), Florida Statutes, if a check or other draft is returned to the Division for collection, Sub-Recipient shall pay the Division a service fee of $15.00 or 5% of the face amount of the returned check or draft, whichever is greater.
MANDATED CONDITIONS
The validity of this Agreement is subject to the truth and accuracy of all the information, representations, and materials submitted or provided by the Sub-Recipient in this Agreement, in any later submission or response to a Division request, or in any submission or response to fulfill the requirements of this Agreement. All of said information, representations, and materials are incorporated by reference. The inaccuracy of the submissions or any material changes shall, at the option of the Division and with thirty (30) days written notice to the Sub-Recipient, cause the termination of this Agreement and the release of the Division from all its obligations to the Sub-Recipient.
This Agreement shall be construed under the laws of the State of Florida, and venue for any actions arising out of this Agreement shall be in the Circuit Court of Leon County. If any provision of this Agreement is in conflict with any applicable statute or rule, or is unenforceable, then the provision shall be null and void to the extent of the conflict, and shall be severable, but shall not invalidate any other provision of this Agreement.
Any power of approval or disapproval granted to the Division under the terms of this Agreement shall survive the term of this Agreement.
The Sub-Recipient agrees to comply with the Americans With Disabilities Act (Public Law 101-336, 42 U.S.C. Section 12101 et seq.), which prohibits discrimination by public and private entities on the basis of disability in employment, public accommodations, transportation, State and local government services, and telecommunications.
Those who have been placed on the convicted vendor list following a conviction for a public entity crime or on the discriminatory vendor list may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to

a public entity, may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with a public entity, and may not transact business with any public entity in excess of $25,000.00 for a period of 36 months from the date of being placed on the convicted vendor list or on the discriminatory vendor list.
Any Sub-Recipient which is not a local government or state agency, and which receives funds under this Agreement from the federal government, certifies, to the best of its knowledge and belief, that it and its principals or affiliates:
Are not presently debarred, suspended, proposed for debarment, declared ineligible, voluntarily excluded or disqualified from covered transactions by a federal department or agency;
Have not, within a five-year period preceding this proposal been convicted of or had a civil judgment rendered against them for fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (federal, state or local) transaction or contract under public transaction; violation of federal or state antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property;
Are not presently indicted or otherwise criminally or civilly charged by a governmental entity (federal, state or local) with commission of any offenses enumerated in paragraph
(22) f. ii. of this certification; and,
Have not within a five-year period preceding this Agreement had one or more public transactions (federal, state or local) terminated for cause or default.
In addition, the Sub-Recipient shall send to the Division (by email or by facsimile transmission) the completed “Certification Regarding Debarment, Suspension, Ineligibility And Voluntary Exclusion” (Attachment H) for each intended subcontractor which Sub- Recipient plans to fund under this Agreement. The form must be received by the Division before the Sub-Recipient enters into a contract with any subcontractor.
The Division reserves the right to unilaterally cancel this Agreement if the Sub- Recipient refuses to allow public access to all documents, papers, letters or other material subject to the provisions of chapter 119, Florida Statutes, which the Sub-Recipient created or received under this Agreement.
If the Sub-Recipient is allowed to temporarily invest any advances of funds under this Agreement, any interest income shall either be returned to the Division or be applied against the Division’s obligation to pay the contract amount.
The State of Florida will not intentionally award publicly-funded contracts to any contractor who knowingly employs unauthorized alien workers, constituting a violation of the employment provisions contained in 8 U.S.C. Section 1324a(e) [Section 274A(e) of the Immigration and Nationality Act (“INA”)]. The Division shall consider the employment by any contractor of unauthorized aliens a violation

of Section 274A(e) of the INA. Such violation by the Sub-Recipient of the employment provisions contained in Section 274A(e) of the INA shall be grounds for unilateral cancellation of this Agreement by the Division.
Section 287.05805, Florida Statutes, requires that any state funds provided for the purchase of or improvements to real property are contingent upon the contractor or political subdivision granting to the state a security interest in the property at least to the amount of state funds provided for at least 5 years from the date of purchase or the completion of the improvements or as further required by law.
The Division may, at its option, terminate the Contract if the Contractor is found to have submitted a false certification as provided under section 287.135(5), Florida Statutes, or been placed on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or been engaged in business operations in Cuba or Syria, or to have been placed on the Scrutinized Companies that Boycott Israel List or is engaged in a boycott of Israel.
LOBBYING PROHIBITION
2 C.F.R. §200.450 prohibits reimbursement for costs associated with certain lobbying
activities.
Section 216.347, Florida Statutes, prohibits “any disbursement of grants and aids
appropriations pursuant to a contract or grant to any person or organization unless the terms of the grant or contract prohibit the expenditure of funds for the purpose of lobbying the Legislature, the judicial branch, or a state agency.”
No funds or other resources received from the Division under this Agreement may be used directly or indirectly to influence legislation or any other official action by the Florida Legislature or any state agency.
The Sub-Recipient certifies, by its signature to this Agreement, that to the best of his or her knowledge and belief:
No Federal appropriated funds have been paid or will be paid, by or on behalf of the Sub-Recipient, 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, continuation, renewal, amendment or modification of any Federal contract, grant, loan or cooperative agreement.
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 Sub-Recipient shall complete and submit Standard Form-LLL, "Disclosure of Lobbying Activities."
The Sub-Recipient shall require that this certification be included in the award documents for all subawards (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all Sub-Recipients shall certify and disclose.
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 Section 1352, Title 31, U.S. Code. 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.
COPYRIGHT, PATENT AND TRADEMARK
EXCEPT AS PROVIDED BELOW, ANY AND ALL PATENT RIGHTS ACCRUING UNDER OR IN CONNECTION WITH THE PERFORMANCE OF THIS AGREEMENT ARE HEREBY RESERVED TO THE STATE OF FLORIDA; AND, ANY AND ALL COPYRIGHTS ACCRUING UNDER OR IN CONNECTION WITH THE PERFORMANCE OF THIS AGREEMENT ARE HEREBY TRANSFERRED BY THE SUB-RECIPIENT TO THE STATE OF FLORIDA.
If the Sub-Recipient has a pre-existing patent or copyright, the Sub-Recipient shall retain all rights and entitlements to that pre-existing patent or copyright unless the Agreement provides otherwise.
If any discovery or invention is developed in the course of or as a result of work or services performed under this Agreement, or in any way connected with it, the Sub-Recipient shall refer the discovery or invention to the Division for a determination whether the State of Florida will seek patent protection in its name. Any patent rights accruing under or in connection with the performance of this Agreement are reserved to the State of Florida. If any books, manuals, films, or other copyrightable material are produced, the Sub-Recipient shall notify the Division. Any copyrights accruing under or in connection with the performance under this Agreement are transferred by the Sub-Recipient to the State of Florida.
Within thirty (30) days of execution of this Agreement, the Sub-Recipient shall disclose all intellectual properties relating to the performance of this Agreement which he or she knows or should know could give rise to a patent or copyright. The Sub-Recipient shall retain all rights and entitlements to any pre-existing intellectual property which is disclosed. Failure to disclose will indicate that no such property exists. The Division shall then, under Paragraph (24) b., have the right to all patents and copyrights which accrue during performance of the Agreement.
If the Sub-Recipient qualifies as a state university under Florida law, then, pursuant to section 1004.23, Florida Statutes, any invention conceived exclusively by the employees of the Sub- Recipient shall become the sole property of the Sub-Recipient. In the case of joint inventions, that is

inventions made jointly by one or more employees of both parties hereto, each party shall have an equal, undivided interest in and to such joint inventions. The Division shall retain a perpetual, irrevocable, fully- paid, nonexclusive license, for its use and the use of its contractors of any resulting patented, copyrighted or trademarked work products, developed solely by the Sub-Recipient, under this Agreement, for Florida government purposes.
LEGAL AUTHORIZATION
The Sub-Recipient certifies that it has the legal authority to receive the funds under this Agreement and that its governing body has authorized the execution and acceptance of this Agreement. The Sub-Recipient also certifies that the undersigned person has the authority to legally execute and bind Sub-Recipient to the terms of this Agreement.
EQUAL OPPORTUNITY EMPLOYMENT
In accordance with 41 C.F.R. §60-1.4(b), the Sub-Recipient hereby agrees that it will incorporate or cause to be incorporated into any contract for construction work, or modification thereof, as defined in the regulations of the Secretary of Labor at 41 C.F.R. Chapter 60, which is paid for in whole or in part with funds obtained from the Federal Government or borrowed on the credit of the Federal Government pursuant to a grant, contract, loan insurance, or guarantee, or undertaken pursuant to any Federal program involving such grant, contract, loan, insurance, or guarantee, the following equal opportunity clause:

During the performance of this contract, the contractor agrees as follows:

The contractor will not discriminate against any employee or applicant for employment because of race, color, religion, sex, sexual orientation, gender identity, or national origin. The contractor will take affirmative action to ensure that applicants are employed, and that employees are treated during employment without regard to their race, color, religion, sex, sexual orientation, gender identity, or national origin. Such action shall include, but not be limited to the following:

Employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. The contractor agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided setting forth the provisions of this nondiscrimination clause.

The contractor will, in all solicitations or advertisements for employees placed by or on behalf of the contractor, state that all qualified applicants will receive considerations for employment without regard to race, color, religion, sex, sexual orientation, gender identity, or national origin.

The contractor will not discharge or in any other manner discriminate against any employee or applicant for employment because

such employee or applicant has inquired about, discussed, or disclosed the compensation of the employee or applicant or another employee or applicant. This provision shall not apply to instances in which an employee who has access to the compensation information of other employees or applicants as a part of such employee’s essential job functions discloses the compensation of such other employees or applicants to individuals who do not otherwise have access to such information, unless such disclosure is in response to a formal complaint or charge, in furtherance of an investigation, proceeding, hearing, or action, including an investigation conducted by the employer, or is consistent with the contractor’s legal duty to furnish information.

The contractor will send to each labor union or representative of workers with which he has a collective bargaining agreement or other contract or understanding, a notice to be provided advising the said labor union or workers’ representatives of the contractor’s commitments under this section, and shall post copies of the notice in conspicuous places available to employees and applicants for employment.

The contractor will comply with all provisions of Executive Order 11246 of September 24, 1965, and of the rules, regulations, and relevant orders of the Secretary of Labor.

The contractor will furnish all information and reports required by Executive Order 11246 of September 24, 1965, and by rules, regulations, and orders of the Secretary of Labor, or pursuant thereto, and will permit access to his books, records, and accounts by the administering agency and the Secretary of Labor for purposes of investigation to ascertain compliance with such rules, regulations, and orders.

In the event of the contractor’s noncompliance with the nondiscrimination clauses of this contract or with any of the said rules, regulations, or orders, this contract may be canceled, terminated, or suspended in whole or in part and the contractor may be declared ineligible for further Government contracts or federally assisted construction contracts in accordance with procedures authorized in Executive Order 11246 of September 24, 1965, and such other sanctions may be imposed and remedies invoked as provided in Executive Order 11246 of September 24, 1965, or by rule, regulation, or order of the Secretary of Labor, or as otherwise provided by law.

The contractor will include the portion of the sentence immediately preceding paragraph (1) and the provisions of paragraphs
(1) through (8) in every subcontract or purchase order unless exempted by rules, regulations, or orders of the Secretary of Labor issued pursuant to section 204 of Executive Order 11246 of September 24, 1965, so that such provisions will be binding upon each subcontractor or vendor. The contractor will take such action with respect to any subcontract or purchase order as the administering agency may direct as a means of enforcing such provisions, including sanctions for noncompliance:

Provided, however, that in the event a contractor becomes involved in, or is threatened with, litigation with a subcontractor or vendor as a result of

such direction by the administering agency the contractor may request the United States to enter into such litigation to protect the interests of the United States.

The Sub-Recipient further agrees that it will be bound by the above equal opportunity clause with respect to its own employment practices when it participates in federally assisted construction work: Provided, that if the applicant so participating is a State or local government, the above equal opportunity clause is not applicable to any agency, instrumentality or subdivision of such government which does not participate in work on or under the contract.
The Sub-Recipient agrees that it will assist and cooperate actively with the administering agency and the Secretary of Labor in obtaining the compliance of contractors and subcontractors with the equal opportunity clause and the rules, regulations, and relevant orders of the Secretary of Labor, that it will furnish the administering agency and the Secretary of Labor such information as they may require for the supervision of such compliance, and that it will otherwise assist the administering agency in the discharge of the agency’s primary responsibility for securing compliance.
The Sub-Recipient further agrees that it will refrain from entering into any contract or contract modification subject to Executive Order 11246 of September 24, 1965, with a contractor debarred from, or who has not demonstrated eligibility for, Government contracts and federally assisted construction contracts pursuant to the Executive order and will carry out such sanctions and penalties for violation of the equal opportunity clause as may be imposed upon contractors and subcontractors by the administering agency or the Secretary of Labor pursuant to Part II, Subpart D of the Executive order. In addition, the Sub-Recipient agrees that if it fails or refuses to comply with these undertakings, the administering agency may take any or all of the following actions: cancel, terminate, or suspend in whole or in part this grant (contract, loan, insurance, guarantee); refrain from extending any further assistance to the Sub-Recipient under the program with respect to which the failure or refund occurred until satisfactory assurance of future compliance has been received from such Sub-Recipient; and refer the case to the Department of Justice for appropriate legal proceedings.
COPELAND ANTI-KICKBACK ACT
The Sub-Recipient hereby agrees that, unless exempt under Federal law, it will incorporate or cause to be incorporated into any contract for construction work, or modification thereof, the following clause:
Contractor. The contractor shall comply with 18 U.S.C. § 874, 40 U.S.C. § 3145, and the requirements of 29 C.F.R. pt. 3 as may be applicable, which are incorporated by reference into this contract.

Subcontracts. The contractor or subcontractor shall insert in any subcontracts the clause above and such other clauses as the FEMA may by appropriate instructions require, and also a clause requiring the subcontractors to include these clauses in any lower tier subcontracts.

The prime contractor shall be responsible for the compliance by any subcontractor or lower tier subcontractor with all of these contract clauses.

Breach. A breach of the contract clauses above may be grounds for termination of the contract, and for debarment as a contractor and subcontractor as provided in 29 C.F.R. § 5.12.

CONTRACT WORK HOURS AND SAFETY STANDARDS
If the Sub-Recipient, with the funds authorized by this Agreement, enters into a contract that exceeds $100,000 and involves the employment of mechanics or laborers, then any such contract must include a provision for compliance with 40 U.S.C. 3702 and 3704, as supplemented by Department of Labor regulations (29 C.F.R. Part 5). Under 40 U.S.C. 3702 of the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic must be required to work in surroundings or under working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation.
CLEAN AIR ACT AND THE FEDERAL WATER POLLUTION CONTROL ACT
If the Sub-Recipient, with the funds authorized by this Agreement, enters into a contract that exceeds $150,000, then any such contract must include the following provision:
Contractor agrees to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401-7671q) and the Federal Water Pollution Control Act as amended (33 U.S.C.
1251-1387), and will report violations to FEMA and the Regional Office of the Environmental Protection Agency (EPA).
SUSPENSION AND DEBARMENT
If the Sub-Recipient, with the funds authorized by this Agreement, enters into a contract, then any such contract must include the following provisions:
This contract is a covered transaction for purposes of 2 C.F.R. pt. 180 and 2 C.F.R. pt. 3000. As such the contractor is required to verify that none of the contractor, its principals (defined at 2 C.F.R. § 180.995), or its affiliates (defined at 2 C.F.R. § 180.905) are excluded (defined at 2 C.F.R. § 180.940) or disqualified (defined at 2 C.F.R. § 180.935).

The contractor must comply with 2 C.F.R. pt. 180, subpart C and 2 C.F.R. pt. 3000, subpart C and must include a requirement to comply with these regulations in any lower tier covered transaction it enters into.

This certification is a material representation of fact relied upon by the Division. If it is later determined that the contractor did not comply with 2 C.F.R. pt. 180, subpart C and 2 C.F.R. pt. 3000, subpart C, in addition to remedies available to the Division, the Federal Government may pursue available remedies, including but not limited to suspension and/or debarment.

The bidder or proposer agrees to comply with the requirements of 2 C.F.R. pt. 180, subpart C and 2 C.F.R. pt. 3000, subpart C while this offer is valid and throughout the period of any contract that may arise from this offer. The bidder or proposer further agrees to include a provision requiring such compliance in its lower tier covered transactions.
BYRD ANTI-LOBBYING AMENDMENT
If the Sub-Recipient, with the funds authorized by this Agreement, enters into a contract, then any such contract must include the following clause:
Byrd Anti-Lobbying Amendment, 31 U.S.C. § 1352 (as amended). Contractors who apply or bid for an award of $100,000 or more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant, or any other award covered by 31
U.S.C. § 1352. Each tier shall also disclose any lobbying with non- Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the recipient.

If this subgrant agreement amount is $100,000 or more, the Sub-Recipient, and subcontractors as applicable, shall sign Attachment K – Certification Regarding Lobbying.
CONTRACTING WITH SMALL AND MINORITY BUSINESSES, WOMEN’S BUSINESS ENTERPRISES, AND LABOR SURPLUS AREA FIRMS
If the Sub-Recipient, with the funds authorized by this Agreement, seeks to procure goods or services, then, in accordance with 2 C.F.R. §200.321, the Sub-Recipient shall take the following affirmative steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used whenever possible:
Placing qualified small and minority businesses and women's business enterprises on solicitation lists;
Assuring that small and minority businesses, and women's business enterprises are solicited whenever they are potential sources;
Dividing total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women's business enterprises;

Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses, and women's business enterprises;
Using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and
Requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps listed in paragraphs i. through v. of this subparagraph.
The requirement outlined in subparagraph a. above, sometimes referred to as “socioeconomic contracting,” does not impose an obligation to set aside either the solicitation or award of a contract to these types of firms. Rather, the requirement only imposes an obligation to carry out and document the six affirmative steps identified above.
The “socioeconomic contracting” requirement outlines the affirmative steps that the Sub-Recipient must take; the requirements do not preclude the Sub-Recipient from undertaking additional steps to involve small and minority businesses and women's business enterprises.
The requirement to divide total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women’s business enterprises, does not authorize the Sub-Recipient to break a single project down into smaller components in order to circumvent the micro-purchase or small purchase thresholds so as to utilize streamlined acquisition procedures (e.g. “project splitting”).
ASSURANCES
The Sub-Recipient shall comply with any Statement of Assurances incorporated as
Attachment C.

IN WITNESS WHEREOF, the parties hereto have executed this Agreement.

SUB-RECIPIENT:  Coral Springs Improvement District	

By: 	

Name and Title: 	

Date: 	

FEID#: 	

STATE OF FLORIDA
DIVISION OF EMERGENCY MANAGEMENT

By: 	

Name and Title: 	Kevin Guthrie, Director		 Date:		

EXHIBIT – 1

THE FOLLOWING FEDERAL RESOURCES ARE AWARDED TO THE SUB-RECIPIENT UNDER THIS AGREEMENT:

Federal Program
Federal agency: Federal Emergency Management Agency: Hazard Mitigation Grant
Catalog of Federal Domestic Assistance title and number: 97.039
Award amount: $875,250.00

THE FOLLOWING COMPLIANCE REQUIREMENTS APPLY TO THE FEDERAL RESOURCES AWARDED UNDER THIS AGREEMENT:
2 C.F.R. Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The Robert T. Stafford Disaster Relief and Emergency Assistance Act, Public Law 93-288, as amended, 42 U.S.C. 5121 et seq., and Related Authorities
Sections 1361(A) of the National Flood Insurance Act of 1968, 42 U.S.C. 4104c, as amended by the National Flood Insurance Reform Act of 1994, Public Law 103-325 and the Bunning-Bereuter- Blumenauer Flood Insurance Reform Act of 2004, Public Law 108-264
31 C.F.R. Part 205 Rules and Procedures for Funds Transfers

Federal Program:
Sub-Recipient is to use funding to perform the following eligible activities:
Generators for Critical Facilities

Sub-Recipient is subject to all administrative and financial requirements as set forth in this Agreement, or will be in violation of the terms of the Agreement.

Attachment A Budget and Scope of Work

Statement of Purpose:

The purpose of this Scope of Work is to provide protection to five (5) lift stations, in Coral Springs, Broward County, Florida, funded through the Hazard Mitigation Grant Program (HMGP) DR-4486-032-R, as approved by the Florida Division of Emergency Management (Division) and the Federal Emergency Management Agency (FEMA). The project is for the purchase and installation of an emergency system to reduce and/or mitigate the damage that might otherwise occur from severe weather or other hazards.
The Sub-Recipient, Coral Springs Improvement District, agrees to administer and complete the project per scope of work as submitted by the Sub-Recipient and subsequently approved by the Division and FEMA. The Sub-Recipient shall complete the work in accordance with all applicable Federal, State and Local Laws, Regulations, and Codes.

Project Overview:

As a Hazard Mitigation Grant Program (HMGP) project, the Sub-Recipient shall provide backup power to the lift stations LS 04, LS 14, LS 29, LS 30, and LS 42, located in Coral Springs, Florida 33071.
The HMGP project shall provide protection by purchasing and installing five (5) permanent diesel generators with a capacity of 80 kW, or the adequate size determined by the vendor and an electrical engineer during the bid process to appropriately support the critical utility. The project includes constructing concrete pads, installing automatic transfer switches (ATS), upgrading the existing SCADA System, and electrical connections. None of these lift stations have a fixed backup emergency power; an interruption in the electric power supply would result in sewer overflow. Many of these lift stations are located adjacent to canals or surface water bodies near residential neighborhoods. If an overflow at these stations occurs, the potential for water contamination is significant. The project shall allow the city to maintain the lift stations operational during power outages.
The generator(s) shall be protected against a 500-year flood event by implementing specific activities or by locating the generator(s) outside the Special Flood Hazard Area (SFHA), comply with applicable National Flood Insurance Program (NFIP) requirements and shall be protected against wind with a rated enclosure and appropriate anchoring based on its location requirements per ASCE 7 standards. The selected site shall provide sufficient space to maintain and fuel the generator(s) and shall comply with the National Electrical Code working clearance requirements. Activities shall be completed in strict compliance with Federal, State and Local applicable Rules and Regulations.
Project Locations:

ID#	Station	Location	Coordinates	
1)	4	Shadow Wood Blvd, Coral Springs, FL 33071	(26.244195, -80.237969)	
2)	14	Ramblewood Dr, Coral Springs, FL 33071	(26.232523, -80.237650)	
3)	42	W. Atlantic Blvd, Coral Springs, FL 33071	(26.233559, -80.286981)	
4)	29	NW 20th Dr, Coral Springs, FL 33071	(26.256173, -80.275227)	
5)	30	Lakeview Dr, Coral Springs, FL 33071	(26.250891, -80.271443)	

Tasks & Deliverables:

Tasks:
The Sub-Recipient shall procure the services of a qualified and licensed Florida contractor and execute a contract with the selected bidder to complete the scope of work as approved by the Division and FEMA. The Sub-Recipient shall select the qualified, licensed Florida contractor in accordance with the Sub-Recipient’s procurement policy as well as all Federal and State Laws and Regulations. All procurement activities shall contain sufficient source documentation and be in accordance with all applicable regulations.
The Sub-Recipient shall be responsible for furnishing or contracting all labor, materials, equipment, tools, transportation and supervision and for performing all work per sealed engineering designs and construction plans presented to the Division by the Sub-Recipient and subsequently approved by the Division and FEMA.
The Sub-Recipient and contractor shall be responsible for maintaining a safe and secure worksite for the duration of the work. The contractor shall maintain all work staging areas in a neat and presentable condition.
The Sub-Recipient shall ensure that no contractors or subcontractors are debarred or suspended from participating in federally funded projects.
The selected contractor shall have a current and valid occupational license/business tax receipt issued for the type of services being performed.
The Sub-Recipient shall provide documentation demonstrating the results of the procurement process. This shall include a rationale for the method of procurement and selection of contract type, contractor selection and/or rejection and bid tabulation and listing, and the basis of contract price.
The Sub-Recipient shall provide an executed “Debarment, Suspension, Ineligibility, Voluntary Exclusion Form” for each contractor and/or subcontractor performing services under this agreement.
Executed contracts with contractors and/or subcontractors shall be provided to the Division by the Sub- Recipient within 10 days of execution.
The Sub-Recipient shall provide copies of professional licenses for contractors selected to perform services. The Sub-Recipient shall provide a copy of a current and valid occupational license or business tax receipt issued for the type of services to be performed by the selected contractor.
The Sub-Recipient shall monitor and manage the procurement and installation of all products in accordance with the HMGP application and associated documentation as presented to the Division by the Sub-Recipient and subsequently approved by the Division and FEMA. The Sub-Recipient shall ensure that all applicable State, Local and Federal Laws and Regulations are followed and documented, as appropriate.
The Sub-Recipient shall fully perform the approved project, as described in the application, in accordance with the approved scope of work indicated herein, the estimate of costs indicated herein, the allocation of funds indicated herein, and all applicable terms and conditions. The Sub-Recipient shall not deviate from the approved project terms and conditions.
Upon completion of the work, the Sub-Recipient shall schedule and participate in a final inspection of the completed project by the local municipal or county building department (official), or other approving official, as applicable. The official shall inspect and certify that all installation was in accordance with the manufacturer’s specifications. Any deficiencies found during this final inspection shall be corrected by the Sub-Recipient prior to Sub-Recipient’s submittal of the final inspection request to the Division.

Upon completion of Task 2, the Sub-Recipient shall submit the following documents with sufficient supporting documentation and provide a summary of all contract scope of work and scope of work changes, if any. Additional documentation shall include:
Copy of permit(s), notice of commencement.
Local Building Official Inspection Report and Final Approval.
A copy of electrical designs, specifications and/or drawings elaborated to complete the scope.
Signed and Sealed copy of the As-built plans, as applicable.
Certified Letter of Completion, as applicable:
Affirming that the project has been completed in conformance with the approved project drawings, specifications, and scope.
Certifying Compliance with all applicable codes.
All Product Specifications / Data Sheet(s) (technical standards) satisfying protection requirements on all products utilized.
Verification letter or documentation showing the generator and electrical components are protected to the 500-year (0.2% annual chance) flood elevation.
Verification letter or documentation showing the proposed SCADA systems are protected to the 500-year (0.2% annual chance) flood elevation.
Proof of compliance with Project Conditions and Requirements contained herein.
During the course of this agreement, the Sub-Recipient shall submit requests for reimbursement. Adequate and complete source documentation shall be submitted to support all costs (federal share and local share) related to the project. In some cases, all project activities may not be fully complete prior to requesting reimbursement of costs incurred in completion of this scope of work; however, a partial reimbursement may be requested.
The Sub-Recipient shall submit an Affidavit signed by the Sub-Recipient’s project personnel with each reimbursement request attesting to the completion of the work, that disbursements or payments were made in accordance with all agreement and regulatory conditions, and that reimbursement is due and has not been previously requested.
The Sub-Recipient shall maintain accurate time records. The Sub-Recipient shall ensure invoices are accurate and any contracted services were rendered within the terms and timelines of this agreement. All supporting documentation shall agree with the requested billing period. All costs submitted for reimbursement shall contain adequate source documentation which may include but not be limited to cancelled checks, bank statements, Electronic Funds Transfer, paid bills and invoices, payrolls, time and attendance records, contract and subcontract award documents.
Construction Expense: The Sub-Recipient shall pre-audit bills, invoices, and/or charges submitted by the contractors and subcontractors and pay the contractors and subcontractors for approved bills, invoices, and/or charges. Sub-Recipient shall ensure that all contractor/subcontractor bills, invoices, and/or charges are legitimate and clearly identify the activities being performed and associated costs.
Project Management Expenses (only applies to disasters prior to August 1, 2017, all others adhere to FEMA Policy #104-11-1 for SRMC): The Sub-Recipient shall pre-audit source documentation such as payroll records, project time sheets, attendance logs, etc. Documentation shall be detailed information describing tasks performed, hours devoted to each task, and the hourly rate charged for each hour including enough information to calculate the hourly rates based on payroll records. Employee benefits shall be clearly shown.
The Division shall review all submitted requests for reimbursement for basic accuracy of information. Further, the Division shall ensure that no unauthorized work was completed prior to the approved

project start date by verifying vendor and contractor invoices. The Division shall verify that reported costs were incurred in the performance of eligible work, that the approved work was completed, and that the mitigation measures are in compliance with the approved scope of work prior to processing any requests for reimbursement.
Review and approval of any third-party in-kind services, if applicable, shall be conducted by the Division in coordination with the Sub-Recipient. Quarterly Reports shall be submitted by the Sub-Recipient and received by the Division at the times provided in this agreement prior to the processing of any reimbursement.
The Sub-Recipient shall submit to the Division requests for reimbursement of actual construction and managerial costs related to the project as identified in the project application, and plans. The requests for reimbursement shall include:
Contractor, subcontractor, and/or vendor invoices which clearly display dates of services performed, description of services performed, location of services performed, cost of services performed, name of service provider and any other pertinent information;
Proof of payment from the Sub-Recipient to the contractor, subcontractor, and/or vendor for invoiced services;
Clear identification of amount of costs being requested for reimbursement as well as costs being applied against the local match amount.
The Sub-Recipient’s final request for reimbursement shall include the final construction project cost. Supporting documentation shall show that all contractors and subcontractors have been paid.

Deliverables:
Mitigation Activities consist of providing protection to five (5) lift stations, in Coral Springs, Florida, by installing five (5) permanent diesel generators.
The generator(s) shall be protected against a 500-year flood event by implementing specific activities or by locating the generator(s) outside the Special Flood Hazard Area (SFHA), comply with applicable National Flood Insurance Program (NFIP) requirements and shall be protected against wind with a rated enclosure and appropriate anchoring based on its location requirements per ASCE 7 standards. The selected site shall provide sufficient space to maintain and fuel the generator(s) and shall comply with the National Electrical Code working clearance requirements. Activities shall be completed in strict compliance with Federal, State and Local applicable Rules and Regulations.
Provided the Sub-Recipient performs in accordance with the Scope of Work outlined in this Agreement, the Division shall reimburse the Sub-Recipient based on the percentage of overall project completion.

Project Conditions and Requirements:

Engineering:
The Sub-Recipient shall submit to the Division an official letter stating that the project is 100% complete and ready for the Division’s Final Inspection of the project.
The Sub-Recipient shall provide a copy of the Notice of Commencement, and any local official Inspection Report and/or Final Approval, as applicable.
The Sub-Recipient shall submit a signed and sealed final copy of the completed project’s As-built drawings and all necessary supporting documentation and provide a summary of all contract scope of work changes, as applicable.
The Sub-Recipient shall submit a final copy of any electrical designs, specifications and/or drawings elaborated to complete the job.

The Sub-Recipient shall submit a certified letter of completion from Engineer of Record, as applicable. The Sub-Recipient’s Engineer of Record shall provide a formal certificate or letter affirming that the project has been completed in conformance with the approved project drawings, specifications, scope, and applicable codes.
The Sub-Recipient shall submit all Product Specifications / Data Sheet(s) (technical standards) satisfying protection requirements on all products utilized.
All installations shall be done in strict compliance with the Florida Building Code or Miami Dade Specifications. All materials shall be certified to exceed the wind and impact standards of the current local codes.
The Sub-Recipient shall follow all applicable State, Local and Federal Laws, Regulations and requirements, and obtain (before starting project work) and comply with all required permits and approvals. Failure to obtain all appropriate Federal, State, and Local permits and clearances may jeopardize federal funding.

Environmental:
The Sub-Recipient shall follow all applicable state, local and federal laws, regulations and requirements, and obtain (before starting project work) and comply with all required permits and approvals. Failure to obtain all appropriate federal, state, and local environmental permits and clearances may jeopardize federal funding.
Any change, addition or supplement to the approved mitigation measure or scope of work that alters the project (including other work not funded by FEMA but done substantially at the same time) shall require resubmission to the Division and FEMA for revaluation of compliance with the National Environmental Protection Act (NEPA) and Section 106 of the National Historic Preservation Act (NHPA) prior to initiation of any work. Non-compliance with these requirements may jeopardize FEMA’s ability to fund this project. A change in the scope of work shall be approved by the Division and FEMA in advance regardless of the budget implications.
If any ground disturbance activities occur during construction, the Sub-Recipient shall monitor ground disturbance during construction, and if any potential archeological resources are discovered, shall immediately cease construction in that area and notify the Division and FEMA.
The generator and electrical components are supporting a critical action and must be protected to the 500-year (0.2% annual chance) flood elevation. The Sub-Recipient must submit documentation to the Division documenting compliance with this condition.
The proposed SCADA systems are supporting a critical action and must be protected to the 500-year (0.2% annual chance) flood elevation. Failure to comply with this condition may jeopardize FEMA funding; verification of compliance shall be required at project closeout.
Construction vehicles and equipment used for this project shall be maintained in good working order to minimize pollutant emissions.

Programmatic:
The Sub-Recipient must notify the Division as soon as significant developments become known, such as delays or adverse conditions that might raise costs or delay completion, or favorable conditions allowing lower costs or earlier completion.
The Division and FEMA shall approve a change in the scope of work in advance, regardless of the budget implementations.
The Sub-Recipient must “obtain prior written approval for any budget revision which would result in a need for additional funds” [44 CFR 13(c)], from the Division and FEMA.

Any extension of the Period of Performance shall be submitted to FEMA 60 days prior to the expiration date. Therefore, any request for a Period of Performance Extension shall be in writing and submitted, along with substantiation of new expiration date and a new schedule of work, to the Division a minimum of seventy (70) days prior to the expiration date, for Division processing to FEMA.
The Sub-Recipient must avoid duplication of benefits between the HMGP and any other form of assistance, as required by Section 312 of the Stafford Act, and further clarification in 44 CFR 206.191.
A copy of the executed subcontract agreement must be forwarded to the Division within 10 days of execution.
Project approval is with the condition that the tasks, deliverables, and conditions be accomplished, and documentation submitted 30 days prior to the Period of Performance date, for review and approval by the Division, for submittal to FEMA for Closeout.
Special Condition required on implementation of project:
Executive Order 11988-Floodplains: The generators and electrical component are supporting a critical action and must be protected to the 500-year (0.2% annual chance) flood elevation. The Sub-Recipient must submit documentation to the state and FEMA documenting compliance with this condition. Source of condition: Executive Order 11988 – Floodplains Monitoring Required:
No
The proposed SCADA systems are supporting a critical action and must be protected to the 500- year (0.2% annual chance) flood elevation. Failure to comply with this condition may jeopardize FEMA funding; verification of compliance will be required at project closeout. Source of condition: Executive Order 1198 – Floodplains Monitoring Required: No
Per FEMA Hazard Mitigation Assistance Guidance Part VI, D.3.4 – Contingency funds are not automatically available for use. Prior to their release, contingency funds must be re-budgeted to another direct cost category and identified. Post-award changes to the budget require prior written approval from the Division (FDEM). The written request should demonstrate what unforeseen condition related to the project arose that required the use of contingency funds.

This is FEMA project number 4486-032-R. It is funded under HMGP, FEMA-4486-DR-FL and must adhere to all program guidelines established for the HMGP in accordance with the PAS Operational Agreement for Disaster 4486.

FEMA awarded this project on October 18, 2023; this Agreement shall begin upon execution by both parties, and the Period of Performance for this project shall end on January 31, 2026.

Financial Consequences:
If the Sub-Recipient fails to comply with any term of the award, the Division shall take one or more of the following actions, as appropriate in the circumstances:
Temporarily withhold cash payments pending correction of the deficiency by the Sub-Recipient;
Disallow all or part of the cost of the activity or action not in compliance;
Wholly or partly suspend or terminate the current award for the Sub-Recipient’s program;
Withhold further awards for the program; or
Take other remedies that may be legally available.

Schedule of Work

State Contracting:	3	Months	
Construction Plan/Technical Specifications:	2	Months	
Bidding / Local Procurement:	2	Months	
Permitting:	2	Months	
Construction / Installation:	11	Months	
Local Inspections / Compliance:	2	Months	
State Final Inspection / Compliance:	2	Months	
 Closeout Compliance:			3	Months	
Total Period of Performance:	27	Months

Budget		
Line Item Budget*		
	Project Cost	Federal Cost	Non-Federal Cost	
Materials:	$500,000.00	$450,000.00	$50,000.00	
Labor:	$335,000.00	$301,500.00	$33,500.00	
Fees:	$137,500.00	$123,750.00	$13,750.00	

Initial Agreement Amount:	
$972,500.00	
$875,250.00	
$97,250.00	
***Contingency Funds:	$48,625.00	$43,762.50	$4,862.50	
Project Total:	$1,021,125.00	$919,012.50	$102,112.50	
*Any line item amount in this Budget may be increased or decreased 10% or less, with the Division’s approval, without an amendment to this Agreement being required, so long as the overall amount of the funds obligated under this Agreement is not increased.

*** This project has an estimated $48,625.00 in contingency funds. Per FEMA Hazard Mitigation Assistance Guidance Part VI, D.3.4 – Contingency funds are not automatically available for use. Prior to their release, contingency funds must be re-budgeted to another direct cost category and identified. Post- award changes to the budget require prior written approval from the Division (FDEM). The written request should demonstrate what unforeseen condition related to the project arose that required the use of contingency funds.

Project Management costs are included for this project in the amount of $0.00

Funding Summary Totals

Federal Share:	$919,012.50	(90.00%)	
 Non-Federal Share:			$102,112.50		(10.00%) 	
 Total Project Cost:			$1,021,125.00		(100.00%) 	

Attachment B
Program Statutes and Regulations

The parties to this Agreement and the Hazard Mitigation Grant Program (HMGP) are generally governed by the following statutes and regulations:

The Robert T. Stafford Disaster Relief and Emergency Assistance Act;

44 C.F.R. 7, 9, 18, 25, and 206. Reference (Title 44, up to date as of August 18, 2023, and last amended January 9, 2023.), and any other applicable FEMA policy memoranda and guidance documents;

State of Florida Administrative Plan for the Hazard Mitigation Grant Program;

Hazard Mitigation Assistance Program and Policy Guide, 2023;

All applicable laws and regulations delineated in Attachment C of this Agreement.

In addition to the above statutes and regulations, the Sub-recipient must comply with the following:

The Sub-recipient shall fully perform the approved hazard mitigation project, as described in the Application and Attachment A (Budget and Scope of Work) attached to this Agreement, in accordance with approved scope of work indicated therein, the estimate of costs indicated therein, the allocation of funds indicated therein, and the terms and conditions of this Agreement. The Sub-recipient shall not deviate from the approved project and the terms and conditions of this Agreement. The Sub-recipient shall comply with any and all applicable codes and standards in performing work funded under this Agreement, and shall provide any appropriate maintenance and security for the project.

Any development permit issued by, or development activity undertaken by, the Sub-recipient and any land use permitted by or engaged in by the Sub-recipient, shall be consistent with the local comprehensive plan and land development regulations prepared and adopted pursuant to chapter 163, Part II, Florida Statutes. Funds shall be expended for, and development activities and land uses authorized for, only those uses which are permitted under the comprehensive plan and land development regulations. The Sub-recipient shall be responsible for ensuring that any development permit issued and any development activity or land use undertaken is, where applicable, also authorized by the Water Management District, the Florida Department of Environmental Protection, the Florida Department of Health, the Florida Game and Fish Commission, and any Federal, State, or local environmental or land use permitting authority, where required. The Sub-recipient agrees that any repair or construction shall be in accordance with applicable standards of safety, decency, and sanitation, and in conformity with applicable codes, specifications and standards.

The Sub-recipient will provide and maintain competent and adequate engineering supervision at the construction site to ensure that the completed work conforms with the approved plans and specifications and will furnish progress reports and such other information to HMGP as may be required.

If the hazard mitigation project described in Attachment A includes an acquisition or relocation project, then the Sub-recipient shall ensure that, as a condition of funding under this Agreement, the owner of the affected real property shall record in the public records of the county where it is located the following covenants and restrictions, which shall run with and apply to any property acquired, accepted, or from which a structure will be removed pursuant to the project.

The property will be dedicated and maintained in perpetuity for a use that is compatible with open space, recreational, or wetlands management practices;
No new structure will be erected on property other than:
a public facility that is open on all sides and functionally related to a designed open space;
a restroom; or
A structure that the Director of the Federal Emergency Management Agency approves in writing before the commencement of the construction of the structure;
After the date of the acquisition or relocation no application for disaster assistance for any purpose will be made to any Federal entity and no disaster assistance will be provided for the property by any Federal source; and
If any of these covenants and restrictions is violated by the owner or by some third party with the knowledge of the owner, fee simple title to the Property described herein shall be conveyed to the Board of Trustees of the Internal Improvement Trust Fund of the State of Florida without further notice to the owner, its successors and assigns, and the owner, its successors and assigns shall forfeit all right, title and interest in and to the property.

HMGP Contract Manager will evaluate requests for cost overruns and submit to the regional Director written determination of cost overrun eligibility. Cost overruns shall meet Federal regulations set forth in 44 C.F.R. §206.438(b).

The National Environmental Policy Act (NEPA) stipulates that additions or amendments to a HMGP Sub-Recipient Scope of Work (SOW) shall be reviewed by all State and Federal agencies participating in the NEPA process.

As a reminder, the Sub-recipient must obtain prior approval from the State, before implementing changes to the approved project Scope of Work (SOW). Per the Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments:

For Construction projects, the grantee must “obtain prior written approval for any budget revision which result in a need for additional funds” (2 C.F.R. § 200.308);
A change in the Scope of Work must be approved by FEMA in advance regardless of the budget implications; and
The Sub-recipient must notify the State as soon as significant developments become known, such as delays or adverse conditions that might raise costs or delay completion, or favorable conditions allowing lower cost or earlier completion. Any extensions of the period of performance must be submitted to FEMA ninety (90) calendar days prior to the project expiration date. Reference, HMA Program and Policy Guide, 2023, G.3. Award Extensions, paragraph 3.

The Sub-recipient assures that it will comply with the following statutes and regulations to the extent applicable:

53 Federal Register 8034
Federal Acquisition Regulations 31.2
Section 1352, Title 31, US Code
Chapter 473, Florida Statutes
Chapter 215, Florida Statutes
Section 768.28, Florida Statutes
Chapter 119, Florida Statutes

Section 216.181(6), Florida Statutes
Cash Management Improvement Act of 1990
American with Disabilities Act
Section 112.061, Florida Statutes
Immigration and Nationality Act
Section 286.011, Florida Statutes
2 C.F.R. Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Uniform Relocation Assistance and Real Property Acquisitions Act of 1970
Title I of the Omnibus Crime Control and Safe Streets Act of 1968
Juvenile Justice and Delinquency Prevention Act, or the Victims of Crime Act
Omnibus Crime Control and Safe Streets Act of 1968, as amended
Victims of Crime Act (as appropriate)
Section 504 of the Rehabilitation Act of 1973, as amended
Subtitle A, Title II of the Americans with Disabilities Act (ADA) (1990)
Department of Justice regulations on disability discrimination, 28 C.F.R., Part 35 and Part 39
42 U.S.C. 5154a

Attachment C Statement of Assurances
To the extent the following provisions apply to this Agreement, the Sub-recipient certifies that:

It possesses legal authority to enter into this Agreement and to carry out the proposed program;

Its governing body has duly adopted or passed as an official act of resolution, motion or similar action authorizing the execution of the hazard mitigation agreement with the Division of Emergency Management (DEM), including all understandings and assurances contained in it, and directing and authorizing the Sub-recipient’s chief administrative officer or designee to act in connection with the application and to provide such additional information as may be required;

No member of or delegate to the Congress of the United States, and no Resident Commissioner, shall receive any share or part of this Agreement or any benefit. No member, officer, or employee of the Sub-recipient or its designees or agents, no member of the governing body of the locality in which this program is situated, and no other public official of the locality or localities who exercises any functions or responsibilities with respect to the program during his tenure or for one year after, shall have any interest, direct or indirect, in any contract or subcontract, or the proceeds, for work be performed in connection with the program assisted under this Agreement. The Sub-recipient shall incorporate, in all contracts or subcontracts a provision prohibiting any interest pursuant to the purpose stated above;

All Sub-recipient contracts for which the State Legislature is in any part a funding source, shall contain language to provide for termination with reasonable costs to be paid by the Sub-recipient for eligible contract work completed prior to the date the notice of suspension of funding was received by the Sub-recipient. Any cost incurred after a notice of suspension or termination is received by the Sub-recipient may not be funded with funds provided under this Agreement unless previously approved in writing by the Division. All Sub-recipient contracts shall contain provisions for termination for cause or convenience and shall provide for the method of payment in such event;

It will comply with:

Contract Work Hours and Safety Standards Act of 1962, 40 U.S.C. 327 et seq., requiring that mechanics and laborers (including watchmen and guards) employed on federally assisted contracts be paid wages of not less than one and one-half times their basic wage rates for all hours worked in excess of forty hours in a work week; and
Federal Fair Labor Standards Act, 29 U.S.C. Section 201 et seq., requiring that covered employees be paid at least minimum prescribed wage, and also that they be paid one and one-half times their basic wage rates for all hours worked in excess of the prescribed work-week.

It will comply with

Title VI of the Civil Rights Act of 1964 (P.L. 88-352), and the regulations issued pursuant thereto, which provides that no person in the United States shall on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be otherwise subjected to discrimination under any program or activity for which the Sub- recipient received Federal financial assistance and will immediately take any measures necessary to effectuate this assurance. If any real property or structure thereon is provided or improved with the aid of Federal financial assistance extended to the Sub-

recipient, this assurance shall obligate the Sub-recipient, or in the case of any transfer of such property, any transferee, for the period during which the real property or structure is used for a purpose for which the Federal financial assistance is extended, or for another purpose involving the provision of similar services or benefits;
Any prohibition against discrimination on the basis of age under the Age Discrimination Act of 1975, as amended (42 U.S.C. 6101-6107) which prohibits discrimination on the basis of age or with respect to otherwise qualifies handicapped individuals as provided in Section 504 of the Rehabilitation Act of 1973;
Executive Order 11246, as amended by Executive Orders 11375 and 12086, and the regulations issued pursuant thereto, which provide that no person shall be discriminated against on the basis of race, color, religion, sex or national origin in all phases of employment during the performance of federal or federally assisted construction contracts; affirmative action to insure fair treatment in employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff/termination, rates of pay or other forms of compensation; and election for training and apprenticeship;

It will establish safeguards to prohibit employees from using positions for a purpose that is or gives the appearance of being motivated by a desire for private gain for themselves or others, particularly those with whom they have family, business, or other ties pursuant to section 112.313 and section 112.3135, Florida Statutes;

It will comply with the Anti-Kickback Act of 1986, 41 U.S.C. Chapter 87 which outlaws and prescribes penalties for “kickbacks” of wages in federally financed or assisted construction activities;

It will comply with the provisions of 5 U.S.C. 7323 (further known as the Hatch Act) which limits the political activities of employees;

It will comply with the flood insurance purchase and other requirements of the Flood Disaster Protection Act of 1973, as amended, 42 U.S.C. 50, including requirements regarding the purchase of flood insurance in communities where such insurance is available as a condition for the receipt of any Federal financial assistance for construction or acquisition purposes for use in any area having special flood hazards. The phrase “Federal financial assistance” includes any form of loan, grant, guaranty, insurance payment, rebate, subsidy, disaster assistance loan or grant, or any other form of direct or indirect Federal assistance;

For sites located within Special Flood Hazard Areas (SFHA), the Sub-recipient must include a FEMA Model Acknowledgement of Conditions of Mitigation of Property in a Special Flood Hazard Area with FEMA Grant Funds executed by the title holder with the closeout request verifying that certain SFHA requirements were satisfied on each of the properties. The Model Acknowledgement can be found at www.fema.gov/governmenta/grant/sfha_conditions.shtm

It will require every building or facility (other than a privately owned residential structure) designed, constructed, or altered with funds provided under this Agreement to comply with the “Uniform Federal Accessibility Standards,” (AS) which is Appendix A to 41 C.F.R. Section 101-
19.6 for general type buildings and Appendix A to 24 C.F.R., Part 40 for residential structures. The Sub-recipient will be responsible for conducting inspections to ensure compliance with these specifications by the contractor;

It will, in connection with its performance of environmental assessments under the National Environmental Policy Act of 1969, comply with Section 106 of the National Historic Preservation Act of 1966 (54 U.S.C.), Executive Order 11593, 36 C.F.R., Part 800, and the Preservation of Archaeological and Historical Data Act of 1966 (54 U.S.C. 3125) by:

Consulting with the State Historic Preservation Office to identify properties listed in or eligible for inclusion in the National Register of Historic Places that are subject to adverse effects (see 36 C.F.R., Section 800.8) by the proposed activity; and
Complying with all requirements established by the State to avoid or mitigate adverse effects upon such properties.
Abiding by the terms and conditions of the “Programmatic Agreement Among the Federal Emergency Management Agency, the Florida State Historic Preservation Office, the Florida Division of Emergency Management and the Advisory Council on Historic Preservation, (PA)” which addresses roles and responsibilities of Federal and State entities in implementing Section 106 of the National Historic Preservation Act (NHPA), 54 U.S.C., and implementing regulations in 36 C.F.R., Part 800.
When any of the Sub-recipient’s projects funded under this Agreement may affect a historic property, as defined in 36 C.F.R., Part 800.16 (I)(1), the Federal Emergency Management Agency (FEMA) may require the Sub-recipient to review the eligible scope of work in consultation with the State Historic Preservation Office (SHPO) and suggest methods of repair or construction that will conform with the recommended approaches set out in the Secretary of Interior’s Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings 1992 (Standards), the Secretary of the Interior’s Guidelines for Archeological Documentation (Guidelines) (48 Federal Register 44734-37), or any other applicable Secretary of Interior standards. If FEMA determines that the eligible scope of work will not conform with the Standards, the Sub-recipient agrees to participate in consultations to develop, and after execution by all parties, to abide by, a written agreement that establishes mitigation and recondition measures, including but not limited to, impacts to archeological sites, and the salvage, storage, and reuse of any significant architectural features that may otherwise be demolished.
The Sub-recipient agrees to notify FEMA and the Division if any project funded under this Agreement will involve ground disturbing activities, including, but not limited to: subsurface disturbance; removal of trees; excavation of footings and foundations, and installation of utilities (such as water, sewer, storm drains, electrical, gas, leach lines and septic tanks) except where these activities are restricted solely to areas previously disturbed by the installation, replacement or maintenance of such utilities. FEMA will request the SHPO’s opinion on the potential that archeological properties may be present and be affected by such activities. The SHPO will advise the Sub-recipient on any feasible steps to be accomplished to avoid any National Register eligible archeological property or will make recommendations for the development of a treatment plan for the recovery or archeological data from the property.
If the Sub-recipient is unable to avoid the archeological property, develop, in consultation with SHPO, a treatment plan consistent with the Guidelines and take into account the Advisory Council on Historic Preservation (Council) publication “Treatment of Archeological Properties”. The Sub-recipient shall forward information regarding the treatment plan to FEMA, the SHPO and the Council for review. If the SHPO and the Council do not object within fifteen (15) calendar days of receipt of the treatment plan, FEMA may direct the Sub-recipient to implement the treatment plan. If either the Council or the SHPO object, Sub-recipient shall not proceed with the project until the objection is resolved.
The Sub-recipient shall notify the Division and FEMA as soon as practicable: (a) of any changes in the approved scope of work for a National Register eligible or listed property;
(b) of all changes to a project that may result in a supplemental DSR or modify a HMGP project for a National Register eligible or listed property; (c) if it appears that a project funded under this Agreement will affect a previously unidentified property that may be

eligible for inclusion in the National Register or affect a known historic property in an unanticipated manner. The Sub-recipient acknowledges that FEMA may require the Sub- recipient to stop construction in the vicinity of the discovery of a previously unidentified property that may eligible for inclusion in the National Register or upon learning that construction may affect a known historic property in an unanticipated manner. The Sub- recipient further acknowledges that FEMA may require the Sub-recipient to take all reasonable measures to avoid or minimize harm to such property until FEMA concludes consultation with the SHPO. The Sub-recipient also acknowledges that FEMA will require, and the Sub-recipient shall comply with, modifications to the project scope of work necessary to implement recommendations to address the project and the property.
The Sub-recipient acknowledges that, unless FEMA specifically stipulates otherwise, it shall not receive funding for projects when, with intent to avoid the requirements of the PA or the NHPA, the Sub-recipient intentionally and significantly adversely affects a historic property, or having the legal power to prevent it, allowed such significant adverse effect to occur.

It will comply with applicable provisions of the following laws and policies prohibiting discrimination:

Title VI of the Civil Rights Act of 1964, as amended, which prohibits discrimination based on race, color, or national origin (including limited English proficiency).
Section 504 of the Rehabilitation Act of 1973, as amended, which prohibits discrimination based on disability.
Title IX of the Education Amendments Act of 1972, as amended, which prohibits discrimination based on sex in education programs or activities.
Age Discrimination Act of 1975, which prohibits discrimination based on age.
U.S. Department of Homeland Security regulation 6 C.F.R. Part 19, which prohibits discrimination based on religion in social service programs.
It will comply with Title IX of the Education Amendments of 1972, as amended (20 U.S.C. 1681- 1683 and 1685-1686) which prohibits discrimination on the basis of sex;

It will comply with the Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment and Rehabilitation Act of 1970, (42 U.S.C. 4541-45-94) relating to nondiscrimination on the basis of alcohol abuse or alcoholism;

It will comply with 523 and 527 of the Public Health Service Act of 1912 (42 U.S.C. 290 dd-3 and 290 ee-3), as amended, relating to confidentiality of alcohol and drug abuse patient records;

It will comply with Lead-Based Paint Poison Prevention Act (42 U.S.C. 4821 et seq.) which prohibits the use of lead based paint in construction of rehabilitation or residential structures;

It will comply with the Energy Policy and Conservation Act (P.L. 94-163; 42 U.S.C. 6201-6422), and the provisions of the State Energy Conservation Plan adopted pursuant thereto;

It will comply with the Laboratory Animal Welfare Act of 1966, (7 U.S.C. 2131-2159), pertaining to the care, handling, and treatment of warm blooded animals held for research, teaching, or other activities supported by an award of assistance under this Agreement;

It will comply with Title VIII of the Civil Rights Act of 1968, (42 U.S.C 2000c and 42 U.S.C. 3601- 3619), as amended, relating to non-discrimination in the sale, rental, or financing of housing, and

Title VI of the Civil Rights Act of 1964 (P.L. 88-352), which prohibits discrimination on the basis of race, color or national origin;

It will comply with the Clean Air Act of 1955, as amended, 42 U.S.C. 7401-7675;

It will comply with the Clean Water Act of 1977, as amended, 33 U.S.C. 1251-1388

It will comply with the endangered Species Act of 1973, 16 U.S.C. 1531-1544;

It will comply with the Intergovernmental Personnel Act of 1970, 42 U.S.C. 4701-4772;

It will assist the awarding agency in assuring compliance with the National Historic Preservation Act of 1966, as amended, 54 U.S.C.;

It will comply with environmental standards which may be prescribed pursuant to the National Environmental Policy Act of 1969, 42 U.S.C. 4321-4347;

(aa)	It will assist the awarding agency in assuring compliance with the Preservation of Archeological and Historical Preservation Act of 1966, 16 U.S.C. 54 U.S.C. 3125

(bb)	It will comply with the Rehabilitation Act of 1973, Section 504, 29 U.S.C. 794, regarding non- discrimination;

(cc)	It will comply with the environmental standards which may be prescribed pursuant to the Safe Drinking Water Act of 1974, 42 U.S.C. 300f-300j-27, regarding the protection of underground water sources;

(dd)	It will comply with the requirements of Titles II and III of the Uniform Relocation Assistance and Property Acquisition Policies Act of 1970, 42 U.S.C. 4621-4638, which provide for fair and equitable treatment of persons displaced or whose property is acquired as a result of Federal or Federally assisted programs;

(ee)	It will comply with the Wild and Scenic Rivers Act of 1968, 16 U.S.C. 1271-1287, related to protecting components or potential components of the national wild and scenic rivers system;

(ff)	It will comply with the following Executive Orders: EO 11514 (NEPA); EO 11738 (violating facilities); EO 11988 (Floodplain Management); EO 11990 (Wetlands); and EO 12898 (Environmental Justice);

(gg)	It will comply with the Coastal Barrier Resources Act of 1977, 16 U.S.C. 3501-3510;

(hh)	It will assure project consistency with the approved State program developed under the Coastal Zone Management Act of 1972, 16 U.S.C. 1451-14674; and

It will comply with the Fish and Wildlife Coordination Act of 1958, 16 U.S.C. 661-668. (jj)   With respect to demolition activities, it will:
Create and make available documentation sufficient to demonstrate that the Sub- recipient and its demolition contractor have sufficient manpower and equipment to comply with the obligations as outlined in this Agreement.
Return the property to its natural state as though no improvements had ever been contained thereon.

Furnish documentation of all qualified personnel, licenses and all equipment necessary to inspect buildings located in the Sub-recipient’s jurisdiction to detect the presence of asbestos and lead in accordance with requirements of the U.S. Environmental Protection Agency, the Florida Department of Environmental Protection and the County Health Department.
Provide documentation of the inspection results for each structure to indicate:
Safety Hazard Present
Health Hazards Present
Hazardous Materials Present
Provide supervision over contractors or employees employed by the Sub-recipient to remove asbestos and lead from demolished or otherwise applicable structures.
Leave the demolished site clean, level and free of debris.
Notify the Division promptly of any unusual existing condition which hampers the contractor’s work.
Obtain all required permits.
Provide addresses and marked maps for each site where water wells and septic tanks are to be closed along with the number of wells and septic tanks located on each site. Provide documentation of closures.
Comply with mandatory standards and policies relating to energy efficiency which are contained in the State Energy Conservation Plan issued in compliance with the Energy Policy and Conservation Act (Public Law 94-163).
Comply with all applicable standards, orders, or requirements issued under Section 112 and 306 of the Clean Air Act (42 U.S.C. 1857), Section 508 of the Clean Water Act (33 U.S.C. 1251-1388), Executive Order 11738, and the U.S. Environmental Protection Agency regulations (40 C.F.R., Part 15 and 61). This clause shall be added to any subcontracts.
Provide documentation of public notices for demolition activities.

Attachment D

REQUEST FOR ADVANCE OR REIMBURSEMENT
OF HAZARD MITIGATION ASSISTANCE PROGRAM FUNDS

SUB-RECIPIENT:	 Coral Springs Improvement District	 REMIT ADDRESS:  10300 N.W 11th Manor	
CITY:	 Coral Springs		 STATE:	 Florida		 ZIP CODE:	 33071	 PROJECT TYPE:	 Generators		 PROJECT #:	 4486-032-R		
PROGRAM:	 Hazard Mitigation Grant Program	 CONTRACT #:	 H1041	

BUDGET:			 FEDERAL SHARE: 		 LOCAL:		 ADVANCED RECEIVED: 	 N/A 		 AMOUNT: 	 SETTLED? 		
Invoice Period: 	 through			Payment No: 	
Total of Previous Payments to Date: 	 (Federal)
Total of Previous SRMC to Date:		(SRMC Federal) Total Federal to Date: 	 (Total Federal Paid)

Eligible Amount 100%	Obligated Federal Amount	Obligated Local Non-Federal	
Division Use Only	
(Current Request)	90%	10%	Approved	Comments	

TOTAL CURRENT REQUEST:	 $	
By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, and accurate, and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the Federal award. I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812.

Sub-recipient Signature:		

NAME: 	 TITLE: 	 DATE: 	

TO BE COMPLETED BY THE DIVISION	
APPROVED PROJECT TOTAL	 $		
APPROVED SRMC TOTAL:

APPROVED FOR PAYMENT	 $	

 $		DIVISION DIRECTOR

 		
		DATE	

Attachment D (cont.)
SUMMARY OF DOCUMENTATION IN SUPPORT OF AMOUNT CLAIMED FOR ELIGIBLE DISASTER WORK UNDER THE HAZARD MITIGATION ASSISTANCE PROGRAM	
SUB-RECIPIENT:	 Coral Springs Improvement District		PAYMENT #:	 		
PROJECT TYPE:	 Generators		PROJECT #:	 4486-032-R		
PROGRAM:	 Hazard Mitigation Grant Program	 CONTRACT #:	 H1041	

	REF NO2	DATE3	DOCUMENTATION 4	(Check) AMOUNT	ELIGIBLE COSTS (100%)	
1						
						
2						
						
3						
						
4						
						
5						
						
6						
						
7						
						
8						
						
This payment represents	%	completion of the project.	TOTAL		
2 Recipient's internal reference number (e.g., Invoice, Receipt, Warrant, Voucher, Claim Check, or Schedule #)
3 Date of delivery of articles, completion of work or performance services. (per document)
4 List Documentation (Recipient's payroll, material out of recipient's stock, recipient owned equipment and name of vendor or contractor) by category (Materials, Labor, Fees) and line item in the approved project line item budget. Provide a brief description of the articles or services. List service dates per each invoice.

Attachment E JUSTIFICATION OF ADVANCE PAYMENT
SUB-RECIPIENT: Coral Springs Improvement District
If you are requesting an advance, indicate same by checking the box below.

[	] ADVANCE REQUESTED

Advance payment of $ 	 is requested. Balance of payments will be made on a reimbursement basis. These funds are needed to pay staff, award benefits to clients, duplicate forms and purchase start-up supplies and equipment. We would not be able to operate the program without this advance.

If you are requesting an advance, complete the following chart and line item justification below. PLEASE NOTE: Calculate your estimated expenses at 100% of your expected needs for ninety
(90) days. Submit Attachment D with the cost share breakdown along with Attachment E and all supporting documentation.

ESTIMATED EXPENSES

BUDGET CATEGORY/LINE ITEMS
(list applicable line items)	20	-20	 Anticipated Expenditures for First Three
Months of Contract	
For example ADMINISTRATIVE COSTS
(Include Secondary Administration.)		
For example
PROGRAM EXPENSES		
TOTAL EXPENSES		

LINE ITEM JUSTIFICATION	(For each line item, provide a detailed justification explaining the need for the cash advance. The justification must include supporting documentation that clearly shows the advance will be expended within the first ninety (90) days of the contract term. Support documentation should include quotes for purchases, delivery timelines, salary and expense projections, etc. to provide the Division reasonable and necessary support that the advance will be expended within the first ninety (90) days of the contract term. Any advance funds not expended within the first ninety (90) days of the contract term as evidenced by copies of invoices and cancelled checks as required by the Budget and Scope of work showing 100% of expenditures for the 90 day period shall be returned to the Division Cashier, 2555 Shumard Oak Boulevard, Tallahassee, Florida 32399, within thirty (30) days of receipt, along with any interest earned on the advance.

Attachment F QUARTERLY REPORT FORM
Instructions: Complete and submit this form to State Project Manager within15-days after each quarter:
SUB-RECIPIENT:  Coral Springs Improvement District	 PROJECT #:	 4486-032-R	 PROJECT TYPE:  Generators	 CONTRACT #:  H1041	
PROGRAM:  Hazard Mitigation Grant Program	 QUARTER ENDING: 	
Advance Payment Information:
Advance Received	N/A	Amount: $		Advance Settled? Yes	No
Financial Amount to Date:
Sub-Recipient Total Project Expenditures to date (federal & local):	$

Target Dates (State Agreement):
Contract Execution Date:		 Contract Expiration Date:		 Date Deliverables Submitted: 		 Closeout Requested Date: 		
Describe Milestones achieved during this quarter:

Project Proceeding on Schedule?

Yes

No (If No, Describe under Issues below)

Percentage of Milestones completed to Date: 	%
Describe Activities - Milestones completed this quarter only:

Schedule of the Milestones-Activities:
Milestone	Dates (estimated)
State Contracting	

		

Closeout Compliance		
Estimated Project Completion Date:		
Issues or circumstances affecting completion date, milestones, scope of work, and/or cost:

Cost Status:

Cost Unchanged

Under Budget

Over Budget

Cost / Financial Comments:

NOTE: Events may occur between quarterly reports, which have significant impact upon your project(s), such as anticipated overruns, changes in scope of work, extensions. Contact the Division as soon as these conditions are known, otherwise you could be non-compliant with your sub-grant award.
Sub-Recipient Contract Representative (POC): 		 Signature:		 Phone: 	
~ To be completed by Florida Division of Emergency Management Project Manager ~ Project Manager Statement:	No Action Required, OR
Action Required:		

PM Percentage of Activates competed per PM Review QR Milestones Spreadsheet:		%
Date Reviewed:		 Reviewer: 	 Project Manager

Attachment G Warranties and Representations

Financial Management
The Sub-Recipient’s financial management system must comply with 2 C.F.R. §200.302.

Procurements
Any procurement undertaken with funds authorized by this Agreement must comply with the requirements of 2 C.F.R. §200, Part D—Post Federal Award Requirements—Procurement Standards (2 C.F.R. §§200.317 through 200.327).

Business Hours
The Sub-Recipient shall have its offices open for business, with the entrance door open to the public, and at least one employee on site, from: 8:00 AM - 5:00 PM, Monday Thru Friday, as applicable.

Licensing and Permitting
All subcontractors or employees hired by the Sub-Recipient shall have all current licenses and permits required for all of the particular work for which they are hired by the Sub-Recipient.

Attachment H

Certification Regarding Debarment, Suspension, Ineligibility
And Voluntary Exclusion

Subcontractor Covered Transactions

The prospective subcontractor, 	, of the Sub-Recipient certifies, by submission of this document, that neither it, its principals, nor affiliates are presently debarred, suspended, proposed for debarment, declared ineligible, voluntarily excluded, or disqualified from participation in this transaction by any Federal department or agency.

SUBCONTRACTOR

By:	
		 Signature	
	Coral Springs Improvement District 
Sub-Recipient’s Name	

Name and Title		H1041	
DEM Contract Number	

Street Address		4486-032-R	
FEMA Project Number	
City, State, Zip Date

Attachment I
Federal Funding Accountability and Transparency Act Instructions and Worksheet
PURPOSE: The Federal Funding Accountability and Transparency Act (FFATA) was signed on September 26, 2006. The intent of this legislation is to empower every American with the ability to hold the government accountable for each spending decision. The FFATA legislation requires information on federal awards (federal assistance and expenditures) be made available to the public via a single, searchable website, which is http://www.usaspending.gov/.

The FFATA Sub-award Reporting System (FSRS) is the reporting tool the Florida Division of Emergency Management (“FDEM” or “Division”) must use to capture and report sub-award and executive compensation data regarding first-tier sub-awards that obligate $25,000 or more in Federal funds (excluding Recovery funds as defined in section 1512(a)(2) of the American Recovery and Reinvestment Act of 2009, Pub. L. 111-5).

Note: This “Instructions and Worksheet” is meant to explain the requirements of the FFATA and give clarity to the FFATA Form distributed to sub-awardees for completion. All pertinent information below should be filled out, signed, and returned to the project manager.

ORGANIZATION AND PROJECT INFORMATION

The following information must be provided to the FDEM prior to the FDEM’s issuance of a sub- award (Agreement) that obligates $25,000 or more in federal funds as described above. Please provide the following information and return the signed form to the Division as requested.

PROJECT #:  4486-032-R	
FUNDING AGENCY:  Federal Emergency Management Agency  AWARD AMOUNT:  $ 875,250.00	 OBLIGATION/ACTION DATE:	 October 18, 2023	
SUBAWARD DATE (if applicable): 		 UEID/SAM#:  GKRUUBLNSDX3	

*If your company or organization does not have a UEID/SAM number, you will need to obtain one from https://sam.gov/content/entity-registrationThe process to request a UEID/SAM number takes about ten minutes and is free of charge.

BUSINESS NAME: 				 DBA NAME (IF APPLICABLE):				 PRINCIPAL PLACE OF BUSINESS ADDRESS:		 ADDRESS LINE 1: 				 ADDRESS LINE 2: 				 ADDRESS LINE 3: 				 CITY 		 STATE 	 ZIP CODE+4** 	

PARENT COMPANY UEID/SAM# (if
applicable):

CATALOG OF FEDERAL DOMESTIC ASSISTANCE (CFDA#): 	 DESCRIPTION OF PROJECT (Up to 4000 Characters)
PROJECT OVERVIEW:
As a Hazard Mitigation Grant Program (HMGP) project, the Sub-Recipient shall provide backup power to the lift stations LS 04, LS 14, LS 29, LS 30, and LS 42, located in Coral Springs, Florida 33071.
The HMGP project shall provide protection by purchasing and installing five (5) permanent diesel generators with a capacity of 80 kW, or the adequate size determined by the vendor and an electrical engineer during the bid process to appropriately support the critical utility. The project includes constructing concrete pads, installing automatic transfer switches (ATS), upgrading the existing SCADA System, and electrical connections. None of these lift stations have a fixed backup emergency power; an interruption in the electric power supply would result in sewer overflow. Many of these lift stations are located adjacent to canals or surface water bodies near residential neighborhoods. If an overflow at these stations occurs, the potential for water contamination is significant. The project shall allow the city to maintain the lift stations operational during power outages.
The generator(s) shall be protected against a 500-year flood event by implementing specific activities or by locating the generator(s) outside the Special Flood Hazard Area (SFHA), comply with applicable National Flood Insurance Program (NFIP) requirements and shall be protected against wind with a rated enclosure and appropriate anchoring based on its location requirements per ASCE 7 standards. The selected site shall provide sufficient space to maintain and fuel the generator(s) and shall comply with the National Electrical Code working clearance requirements. Activities shall be completed in strict compliance with Federal, State and Local applicable Rules and Regulations.
Project Locations:
ID# Station Location	Coordinates

1)	4	Shadow Wood Blvd, Coral Springs, FL 33071	(26.244195, -80.237969)	
2)	14	Ramblewood Dr, Coral Springs, FL 33071	(26.232523, -80.237650)	
3)	42	W. Atlantic Blvd, Coral Springs, FL 33071	(26.233559, -80.286981)	
4)	29	NW 20th Dr, Coral Springs, FL 33071	(26.256173, -80.275227)	
5)	30	Lakeview Dr, Coral Springs, FL 33071	(26.250891, -80.271443)	

Verify the approved project description above, if there is any discrepancy, please contact the project manager.

PRINCIPAL PLACE OF PROJECT PERFORMANCE (IF DIFFERENT THAN PRINCIPAL PLACE OF BUSINESS):		
ADDRESS LINE 1: 			 ADDRESS LINE 2: 			 ADDRESS LINE 3: 			 CITY 	 STATE 	 ZIP CODE+4** 	

CONGRESSIONAL DISTRICT FOR PRINCIPAL PLACE OF PROJECT PERFORMANCE:
**Providing the Zip+4 ensures that the correct Congressional District is reported.

EXECUTIVE COMPENSATION INFORMATION:
In your business or organization’s previous fiscal year, did your business or organization (including parent organization, all branches, and all affiliates worldwide) receive (a) 80 percent or more of your annual gross revenues from Federal procurement contracts (and subcontracts) and Federal financial assistance (e.g. loans, grants, subgrants, and/or cooperative agreements, etc.) subject to the Transparency Act, as defined at 2 C.F.R. 170.320; , (b) $25,000,000 or more in annual gross revenues from U.S. Federal procurement contracts (and subcontracts) and Federal financial assistance (e.g. loans, grants, subgrants, and/or cooperative agreements, etc.) subject to the Transparency Act?
Yes	No

If the answer to Question 1 is “Yes,” continue to Question 2. If the answer to Question 1 is “No”, move to the signature block below to complete the certification and submittal process.

	Does the public have access to information about the compensation of the executives in your business or organization (including parent organization, all branches, and all affiliates worldwide) through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) Section 6104 of the Internal Revenue Code of 1986?
Yes	No

If the answer to Question 2 is “Yes,” move to the signature block below to complete the certification and submittal process. [Note: Securities Exchange Commission information should be accessible at http//www.sec.gov/answers/execomp.htm. Requests for Internal Revenue Service (IRS) information should be directed to the local IRS for further assistance.]

If the answer to Question 2 is “No” FFATA reporting is required. Provide the information required in the “TOTAL COMPENSATION CHART FOR MOST RECENTLY COMPLETED FISCAL YEAR”
appearing below to report the “Total Compensation” for the five (5) most highly compensated “Executives”, in rank order, in your organization. For purposes of this request, the following terms apply as defined in 2 C.F.R. Ch. 1 Part 170 Appendix A:

“Executive” is defined as “officers, managing partners, or other employees in management positions”.

“Total Compensation” is defined as the cash and noncash dollar value earned by the executive during the most recently completed fiscal year and includes the following:

Salary and bonus.
Awards of stock, stock options, and stock appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the fiscal year in accordance with the Statement of Financial Accounting Standards No. 123 (Revised 2004) (FAS 123R), Shared Based Payments.
Earnings for services under non-equity incentive plans. This does not include group life, health, hospitalization or medical reimbursement plans that do not discriminate in favor of executives, and are available generally to all salaried employees.
Change in pension value. This is the change in present value of defined benefit and actuarial pension plans.
Above-market earnings on deferred compensation which is not tax-qualified.
Other compensation, if the aggregate value of all such other compensation (e.g. severance, termination payments, value of life insurance paid on behalf of the employee, perquisites or property) for the executive exceeds $10,000.
TOTAL COMPENSATION CHART FOR MOST RECENTLY COMPLETED FISCAL YEAR
(Date of Fiscal Year Completion 	)

Rank
(Highest to Lowest)	
Name (Last, First, MI)	

Title	Total Compensation
for Most Recently Completed Fiscal Year	
1				
2				
3				
4				
5				

THE UNDERSIGNED CERTIFIES THAT ON THE DATE WRITTEN BELOW, THE INFORMATION PROVIDED HEREIN IS ACCURATE.

SIGNATURE: 	

NAME AND TITLE: 	

DATE:		

Attachment J Mandatory Contract Provisions

Provisions:
Any contract or subcontract funded by this Agreement must contain the applicable provisions outlined in Appendix II to 2 C.F.R. Part 200. It is the responsibility of the sub-recipient to include the required provisions. The following is a list of sample provisions from Appendix II to 2 C.F.R. Part 200 that may be required:1
Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards

In addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable.
Contracts for more than the simplified acquisition threshold, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as appropriate.
All contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity including the manner by which it will be affected and the basis for settlement.
Equal Employment Opportunity. Except as otherwise provided under 41 C.F.R. Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 C.F.R. Part 60-1.3 must include the equal opportunity clause provided under 41 C.F.R. 60-1.4(b), in accordance with Executive Order 11246, “Equal Employment Opportunity” (30 FR 12319, 12935, 3 C.F.R. Part, 1964-1965 Comp., p. 339), as amended by Executive Order 11375, “Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 C.F.R. part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.”
Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 C.F.R. Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. The contracts must also include a provision for compliance with the Copeland “Anti-Kickback” Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 C.F.R. Part 3, “Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States”). The Act provides that each contractor or Sub-recipient must be prohibited from inducing, by any means, any person employed in the construction, completion, or

1 For example, the Davis-Bacon Act is not applicable to other FEMA grant and cooperative agreement programs, including the Public Assistance Program or Hazard Mitigation Grant Program; however, sub- recipient may include the provision in its subcontracts.

repair of public work, to give up any part of the compensation to which he or she is otherwise entitled. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency.
Contract Work Hours and Safety Standards Act (40 U.S.C. 3701-3708). Where applicable, all contracts awarded by the non-Federal entity in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with 40 U.S.C. 3702 and 3704, as supplemented by Department of Labor regulations (29 C.F.R. Part 5). Under 40 U.S.C. 3702 of the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic must be required to work in surroundings or under working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation or transmission of intelligence.
Rights to Inventions Made Under a Contract or Agreement. If the Federal award meets the definition of “funding agreement” under 37 C.F.R. § 401.2 (a) and the recipient or Sub-recipient wishes to enter into a contract with a small business firm or nonprofit organization regarding the substitution of parties, assignment or performance of experimental, developmental, or research work under that “funding agreement,” the recipient or Sub-recipient must comply with the requirements of 37 C.F.R. Part 401, “Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements,” and any implementing regulations issued by the awarding agency.
Clean Air Act (42 U.S.C. 7401-7671q.) and the Federal Water Pollution Control Act (33 U.S.C. 1251-1387), as amended—Contracts and subgrants of amounts in excess of $150,000 must contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401-7671q) and the Federal Water Pollution Control Act as amended (33 U.S.C. 1251-1387). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA).
Debarment and Suspension (Executive Orders 12549 and 12689)—A contract award (see 2 C.F.R. 180.220) must not be made to parties listed on the governmentwide Excluded Parties List System in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 C.F.R. 180 that implement Executive Orders 12549 (3 C.F.R. Part 1986 Comp., p. 189) and 12689 (3 C.F.R. Part 1989 Comp., p. 235), “Debarment and Suspension.” The Excluded Parties List System in SAM contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549.
Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)—Contractors that apply or bid for an award of $100,000 or more must file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non- Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-Federal award.
See 2 C.F.R, § 200.323 Procurement of recovered materials.
See 2 C.F.R, §200.216 Prohibition on certain telecommunication and video surveillance services or equipment.
See 2 C.F.R, §200.322 Domestic preferences for procurements
(Appendix II to Part 200, Revised Eff. 11/12/2020).

FEMA created the 2019 PDAT Contract Provisions Template to assist non-Federal entities. It is available at https://www.fema.gov/media-library-data/1569959119092- 92358d63e00d17639d5db4de015184c9/PDAT_ContractProvisionsTemplate_9-30-19.pdf.

Please note that the sub-recipient alone is responsible for ensuring that all language included in its contracts meets the requirements of 2 C.F.R. § 200.327 and 2 C.F.R. Part 200, Appendix II.

Attachment K Certification Regarding Lobbying
Check the appropriate box:
This Certification Regarding Lobbying is required because the Contract, Grant, Loan, or Cooperative Agreement will exceed $100,000 pursuant to 2 C.F.R. Part 200, Appendix II(I); 31 U.S.C. § 1352; and 44 C.F.R. Part 18.
This Certification is not required because the Contract, Grant, Loan, or Cooperative Agreement will be less than $100,000.

APPENDIX A, 44 C.F.R. PART 18 – 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:

No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an 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, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement.

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.

The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients 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 section 1352, title 31, U.S. Code. 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.

The Sub-Recipient or subcontractor, 	, certifies or affirms the truthfulness and accuracy of each statement of its certification and disclosure, if any. In addition, the Contractor understands and agrees that the provisions of 31 U.S.C. Chap. 38, Administrative Remedies for False Claims and Statements, apply to this certification and disclosure, if any.
Signature of Sub-Recipient/subcontractor’s Authorized Official Name and Title of Sub-Recipient/subcontractor’s Authorized Official Date

Attachment L

Florida Accountability Contract Tracking System (FACTS) Requirements for Non-profit Organizations Under Section 216.1366, Florida Statutes
Instructions and Worksheet
CONTRACT DOCUMENTATION REQUIREMENTS
Section 216.1366, F.S., amended in 2023, establishes new documentation requirements for any contract for services executed, amended, or extended on or after July 1, 2023, with non-profit organizations as defined in s. 215.97 (2)(m). F.S. The contract must require the contractor to provide documentation that indicates the amount of state funds:
Allocated to be used during the full term of the contract for remuneration to any member of the board of directors or an officer of the contractor.
Allocated under each payment by the public agency to be used for remuneration of any member of the board of directors or an officer of the contractor. The documentation must indicate the amounts and recipients of the remuneration.
Such information must be included in the contract tracking system maintained pursuant to s. 215.985 F.S. and must be posted on the contractor’s website if the contractor maintains a website.
As used in this subsection, the term:
“Officer” means a Chief Executive Officer (CEO), Chief Financial Officer (CFO), Chief Operating Officer (COO), or any other position performing an equivalent function.
“Remuneration” means all compensation earned by or awarded to personnel, whether paid or accrued, regardless of contingency, including bonuses, accrued paid time off, severance payments, incentive payments, contributions to a retirement plan, or in-kind payments, reimbursements, or allowances for moving expenses, vehicles and other transportation, telephone services, medical services, housing, and meals.
“State funds” means funds paid from the General Revenue Fund or any state trust fund, funds allocated by the Federal Government and distributed by the state, or funds appropriated by the state for distribution through any grant program. The term does not include funds used for the state Medicaid program.
Note: This “Instructions and Worksheet” is meant to explain the requirements of the Section 216.1366, F.S., amended in 2023, and give clarity to the attached form distributed to recipients and sub-recipients for completion. All pertinent information below should be filled out, signed, and returned to the project manager.

NON-PROFIT ORGANIZATION REMUNERATION INFORMATION

Is your business or organization a non-profit organization as defined in s. 215.97 (2)(m). F.S.? Yes	No

If the answer to Question 1 is “Yes,” continue to Question 2. If the answer to Question 1 is “No”, move to the signature block below to complete the certification and submittal process.

Will state funds be used as remuneration to any member of the board of directors or an officer in your business or organization?
Yes	No

If the answer to Question 2 is “Yes,” provide the information required in the “Total Compensation Paid to Non- Profit Personnel Using State Funds” form below. A separate form should be completed for each member of the board of directors or officer being compensated using state funds. If the answer to Question 2 is “No”, move to the signature block below to complete the certification and submittal process.

Total Compensation Paid to Non-Profit Personnel Using State Funds

Name:		

Title:		
Agency Agreement/Contract #		

Total Contract Amount		

Contract Term:		
Line Item Budget Category	Total Amount Paid	Amount Paid from State Funds	
Salaries			
Fringe Benefits			
Bonuses			
Accrued Paid Time Off			
Severance Payments			
Retirement Contributions			
In-Kind Payments			
Incentive Payments			
			
Reimbursements/Allowances			
Moving Expenses			
Transportation Costs			
Telephone Services			
Medical Services Costs			
Housing Costs			
Meals			

CERTIFICATION: I certify that the amounts listed above are true and accurate and in accordance with the approved budget.	
Name:		
Signature:		
Title:		
Date:		

TENTH ORDER OF BUSINESS

PROJECTS UNDER CONTRACT

Globaltech, Inc.
CSID Engineer’s Report December 18, 2023

WA#192 – Canal Right-of-Way Tree Inventory – On Hold
Approved by Board – 9/20/21
Waiting on direction from CSID

WA#207 – 2024 DIW Mechanical Integrity Testing – Complete
Approved by Board – 2/27/23
Conduct Mechanical Integrity Testing of DIW 1 & 2 – October 9, 2023
DIW 1 Completed – 10/13//23 (Results are positive)
DIW 2 Completed – 10/31/23 (Results are positive)
Draft Testing Reports Submitted – 11/03/23 & 11/14/23
Testing Reports Approved by FDEP – 11/20/23
Substantial Completion – November 2023
Change order returning unspent allowance on January 2034 agenda
Final Completion – January 2024

WA#213 – Digester 1 Diffuser Replacement – In Progress
Approved by Board – 4/17/23
Assisting staff with developing cleaning and testing protocol for air lines
Conducted additional review of diffuser issues with staff
Negotiating reduced cost with vendor
Exploring installation of blow-off valve to reduce air flow and allow for continuous operation

WA#214 – Blow-off Valve and Muffler Installation – Complete
Approved by Board – 6/19/23
Prepared purchase orders and subcontracts
Installed tap and valve – 8/18/23
Installed muffler – 10/20/23
Conducted thermal survey of Blower Room – 10/26/23
Substantial Completion – 11/03/23
Investigating options to relocate muffler outside near Digester C to reduce heat and noise within North Blower Building

WA#215 – Maintenance Building Insulation and Airflow Improvements – Complete
Approved by Board – 7/18/23
Prepared purchase orders and subcontracts
Insulation work completed
Doors installed – 11/02/23
Substantial & Final Completion – 11/09/23

Globaltech, Inc.
CSID Engineer’s Report December 18, 2023

PROJECTS UNDER CONTRACT (Continued)

WA#216 – Replacement LP Gas Tanks for PS 1 – In Progress
Approved by Board – 10/16/23
Singed subcontract with Suburban Propane – 11/10/23
Scheduling work with Suburban Propane
Issued deposit check to Suburban Propane – 12/11/21
Starting permitting process with Dept. of Agriculture
Anticipated project completion – March 2024

WA#218 – Electrical Surge System Improvements – In Progress
Approved by Board – 10/16/23
Conducted internal kick-off meeting
Signed subcontract with Bonded Lightning Protection
Conducted site inventory of UPS and surge protection systems – 11/21/23
Scheduling repairs on lightning protection systems – January 2024
Technical Memorandum of UPS system improvements – February 2024
Anticipated project completion – March 2024

WA#220 – Well 3 Repower – In Progress
Approved by Board – 11/13/23
Prepared purchase orders for electrical equipment
Conducted preliminary review of RO Building Electrical Room
Waiting for delivery of electrical components
Anticipated project completion – January 2025

Work Authorizations Under Development

WA#177 – Portable Generator Storage Building – On Hold
WA#XXX – New 5,000 Fuel Tank for Generator 5 - On January Agenda WA#XXX – Belt Filter Press Replacement – On January Agenda WA#XXX – Potable Water Distribution System Sample Stations – On Hold